Ark. Code Ann. § 11-10-203: Benefit year

As used in this chapter, unless the context clearly requires otherwise, "benefit year" with respect to any individual means the twelve-consecutive-month period beginning the first day of the calendar quarter in which he or she first files a valid claim for benefits in accordance with § 11-10-521 . For claims involving the wages of several states, the benefit year shall be that which is applicable under the unemployment insurance law of the paying state.