Indiana Code
Chapter 2. Definitions
22-4-2-12. Base Period

Sec. 12. "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit period. However, for a claim computed in accordance with IC 22-4-22, the base period shall be the base period as outlined in the paying state's law.
Formerly: Acts 1947, c.208, s.212; Acts 1971, P.L.355, SEC.2. As amended by P.L.86-2018, SEC.188.