Ariz. Rev. Stat. » Title 23
Arizona Revised Statutes

Ariz. Rev. Stat. § 23-605 (2026)

Base period

✓ current as of May 2026
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"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.

Notes of Decisions
Cited in 2 cases, 1988–1988 · leading case: Garrison v. Arizona Dep't of Econ. Sec., 750 P.2d 1370 (Ariz. Ct. App. 1988).
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Garrison v. Arizona Dep't of Econ. Sec., 750 P.2d 1370 (Ariz. Ct. App. 1988). · cites it 2× “See A.R.S. § 23-605. Appellant’s highest quarterly income for that period was $2034.”
Sw. Teamsters Sec. Fund v. Arizona Dep't of Econ. Sec., 757 P.2d 1067 (Ariz. Ct. App. 1988). · cites it 2× “The Department of Economic Security (DES) maintains a separate account for each employer reflecting all contributions made. A.R.S. §§ 23-726, -727(A).”
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