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State Statutes - Idaho - Title 72 - Chapter 13 - 72-1308
Idaho Statutes
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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.
 
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