72-1308 BENEFIT YEAR.
WORKER’S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
CHAPTER 13
EMPLOYMENT SECURITY LAW
72-1308. Benefit year. "Benefit year" means a period of fifty-two (52) consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits; except that the benefit year shall be fifty-three (53) weeks if the filing of a new valid claim would result in overlapping any quarter of the base year of a previously filed new claim. A subsequent benefit year cannot be established until the expiration of the current benefit year.