NRS 612.025: “Base period” defined.

1. Except as otherwise provided in this section and in NRS 612.344, “base period” means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of a person’s benefit year, except that if one calendar quarter of the base period so established has been used in a previous determination of the person’s entitlement to benefits the base period is the first 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

2. If a person is not entitled to benefits using the base period as defined in subsection 1 but would be entitled to benefits if the base period were the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year, “base period” means the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

3. In the case of a combined wage claim pursuant to the reciprocal arrangements provided in NRS 612.295, the base period is that applicable under the unemployment compensation law of the paying state.