Arizona Statutes
§ 23-605 — Base period
"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of an individual's benefit year, except that the base period of an individual whose new benefit year overlaps his last preceding benefit year shall consist of those four completed calendar quarters immediately following his previous base period.
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757 P.2d 1067 (Court of Appeals of Arizona, 1988)