When in any benefit year a claimant is paid benefits for his or her fifth compensable week of unemployment or is paid benefits as defined in paragraph (3) of Section 40-4-702 of this title, his or her taxable wages during his or her base period shall be treated, for the purpose of this part, as though they had been paid in the calendar year in which such benefits are paid.

Laws 1980, SB 637, c. 323, § 3-105, emerg. eff. July 1, 1980; Amended by Laws 1983, HB 1223, c. 270, § 9, emerg. eff. June 23, 1983; Amended by Laws 1995, HB 1462, c. 340, § 13, eff. January 1, 1996.