2005 Idaho Code - 72-1308 — BENEFIT YEAR

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1308.  BENEFIT YEAR. "Benefit year" means a period of fifty-two (52)
consecutive weeks beginning with the first day of the week in which an
individual files a new valid claim for benefits; except that the benefit year
shall be fifty-three (53) weeks if the filing of a new valid claim would
result in overlapping any quarter of the base year of a previously filed new
claim. A subsequent benefit year cannot be established until the expiration of
the current benefit year.