NRS 612.030: “Benefit year” defined.

1. Except as otherwise provided in NRS 612.344, with respect to any person, “benefit year” means the 52 consecutive weeks beginning with the first day of the week with respect to which a valid claim is filed, and thereafter the 52 consecutive weeks beginning with the first day of the first week with respect to which a valid claim is filed after the termination of the person’s last preceding benefit year.

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

3. Any claim for benefits made in accordance with NRS 612.450 and 612.455 shall be deemed to be a valid claim for the purposes of this section if the claimant has been paid wages for employment by employers as provided in paragraph (d) of subsection 1 of NRS 612.375.