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Oklahoma Statutes - Title 40. Labor Page 20 GENERAL DEFINITIONS. As used in the Employment Security Act of 1980: 1. "Additional initial claim" means a claim application which reactivates a claim during an existing benefit year and certifies to a period of employment which occurred subsequent to the date of the filing of the last initial, additional, or reopened claim; 2. "Alternative base period" means the most recent four (4) completed calendar quarters immediately preceding the first day of an individual's benefit year. In the event that an individual's claim uses an alternative base period to meet the wage requirement under Section 2-207 of this title, this alternative base period shall be substituted for base period for all other purposes under the Employment Security Act of 1980; 3. "Assigned tax rate" means the tax rate assigned to an employer pursuant to Section 3-110.1 of this title when the employer does not have sufficient experience history to meet the At-Risk Rule set out in paragraph 3 of Section 3-110.1 of this title; 4. "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit year; 5. "Benefit year" with respect to any individual means the one- year period beginning with the first day of the first week with respect to which the individual first files a valid claim for benefits and thereafter the one-year period beginning with the first day of the first week with respect to which the individual next files a valid claim for benefits after the termination of his or her last preceding benefit year. Any claim for benefits shall be deemed a valid claim for the purpose of this section if the individual has been paid the wages for insured work required under the Employment Security Act of 1980; 6. "Benefit wages" means the taxable wages earned by a claimant during the claimant's base period which are not in excess of the current maximum weekly benefit amount, as determined under Section 2-104 of this title, multiplied by the maximum number of weeks for which benefits could be paid to any individual pursuant to Section 2-106 of this title, multiplied by three (3); provided, however, no wages shall be included as benefit wages unless and until the claimant has been paid benefits for five (5) weeks in one (1) benefit year; 7. "Benefits" means the money payments payable to an individual as provided in the Employment Security Act of 1980 with respect to his or her unemployment, including extended benefits. The federal share of such extended benefits shall not be construed as benefits for the purposes of computing contribution rates under the Employment Security Act of 1980; 8. "Calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, or