502 LAWS OF MARYLAND. [CH. 278

simultaneously and irrespective of whether the same indi-
viduals are or were employed in each such week);

(2) Any individual or employing unit which acquired the
organization, trade or business, or substantially all the assets
thereof, of another which at the time of such acquisition was
an employer subject to this Act;

(3) Any individual or employing unit which acquired the
organization, trade or business, or substantially all the assets
thereof, of another employing unit and which, if treated as a
single unit with such other employing unit, would be an em-
ployer under paragraph (1) of this sub-section.

(4) Any employing unit which together with one or more
other employing units, is owned or controlled (by legally en-
forceable means or otherwise directly or indirectly by the same
interests, or which owns or controls one or more other employ-
ing units by legally enforcible means or otherwise), and which,
if treated as a single unit with such other employing unit,
would be an employer under paragraph (1) of this sub-section;

(5) Any employing unit which, having become an employer
under paragraphs (1), (2), (3), or (4), has not, under Sec-
tion 8, ceased to be an employer subject to this Act; or

(6) For the effective period of its election pursuant to Sec-
tion 8 (c) any other employing unit which has elected to be-
come fully subject to this Act.

Employment and Interstate Employment.
(g) (1) "Employment" means service, including service in
interstate commerce, performed for wages or under any con-
tract of hire, written or oral, express or implied.

(2) The term "employment" shall include an individual's
entire service, performed within or both within and without
this State if:

(A) The service is localized in this State; or

(B) The service is not localized in any State, but some of
the service is performed in this State and (i) the base of oper-
ations, or, if there is no base of operations, then the place
from which such service is directed or controlled, is in this
State; or (ii) the base of operations or place from which such
service is directed or controlled is not in any State in which
some part of the service is performed, but the individual's resi-
dence is in this State.

(3) Services performed within this State but not covered
under paragraph (2) of this sub-section shall be deemed to be