"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: Provided, however, That for a claim computed in accordance with IC 1971, 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.