Ark. Code § 11-10-203
Current with legislation from 2024 effective through May 3, 2024.
As used in this chapter, unless the context clearly requires otherwise, "benefit year" with respect to any individual means the twelve-consecutive-month period beginning the first day of the calendar quarter in which he or she first files a valid claim for benefits in accordance with § 11-10-521. For claims involving the wages of several states, the benefit year shall be that which is applicable under the unemployment insurance law of the paying state.
Ark. Code § 11-10-203