Arkansas Code Title 11. Labor and Industrial Relations § 11-10-201. Base period, defined

(a)(1) As used in this chapter, unless the context clearly requires otherwise, “base period” means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of the benefit year.

(2) For claims involving wages of several states, the base period shall be that which is applicable under the unemployment insurance laws of the paying state.

(b)(1) If an individual lacks sufficient base-period wages because of a job-related injury for which he or she received workers' compensation, an extended base period will be substituted for the current base period on a quarter-by-quarter basis as needed to establish a valid claim upon written application by the claimant.

(2) “Extended base period” means the four (4) quarters prior to the claimant's base period.  These four (4) quarters may be substituted for base period quarters on a quarter-by-quarter basis to establish a valid claim regardless of whether the wages have been used to establish a prior claim, except that any wages earned that would render the Division of Workforce Services out of compliance with applicable federal law will be excluded if used in a prior claim.

(3) Benefits paid on the basis of an extended base period, which would not otherwise be payable, shall be noncharged.

(c)(1) Beginning with initial claims filed on July 1, 2009, and thereafter, if an individual lacks sufficient base-period wages, an alternate base period shall be substituted for the current base period.

(2) “Alternate base period” means the four (4) completed calendar quarters immediately preceding the first day of that benefit year.