1.  Except as otherwise provided in this section and in NRS 612.344, ‘base period’ means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of a person‘s benefit year, except that if one calendar quarter of the base period so established has been used in a previous determination of the person’s entitlement to benefits the base period is the first 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

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Terms Used In Nevada Revised Statutes 612.025

  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

2.  If a person is not entitled to benefits using the base period as defined in subsection 1 but would be entitled to benefits if the base period were the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year, ‘base period’ means the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

3.  In the case of a combined wage claim pursuant to the reciprocal arrangements provided in NRS 612.295, the base period is that applicable under the unemployment compensation law of the paying state.