28 LAWS OF MARYLAND. [CH. 17

EMPLOYMENT AND INTERSTATE EMPLOYMENT.

19. (g) (1) "Employment" means service, including serv-
ice in interstate commerce, performed for remuneration
or under any contract of hire, written or oral, express or
implied.

(g) (7) With respect to services performed after December
31, 1940, except as otherwise provided in Sub-section (I) of
this section, the term "employment" shall not include:

(A) Service performed in the employ of this State or of
any other State, or of any political sub-division thereof, or any
instrumentality of any one or more of the foregoing which is
wholly owned by this State or by one or more States or poli-
tical sub-divisions; and any service performed in the employ
of any instrumentality of this State, or of one or more States
or political sub-divisions to the extent that the instrumentality
is, with respect to such service, exempt under the Constitu-
tion of the United States from the tax imposed by Section
1600 of the Federal Internal Revenue Code;

(B) Service performed in the employ of the United States
government or an instrumentality of the United States exempt
under the Constitution of the United States from the con-
tributions imposed by this Act, except that to the extent that
the Congress of the United States shall permit States to re-
quire any instrumentalities of the United States to make
payments into an unemployment fund under a State unem-
ployment compensation act, all of the provisions of this Act
shall be applicable to such instrumentalities and to services
performed for such instrumentalities, in the same manner, to
the same extent and on the same terms as to all other em-
ployers, employing units, individuals and services; provided
that if this State shall not be certified for any year by the
Social Security Board under Section 1603 (c) of the Federal
Internal Revenue Code, the payments required of such instru-
mentalities with respect to such year shall be refunded by the
Board from the fund in the same manner and within the same
period as is provided in Section 14 (d) of this Act with respect
to contributions erroneously collected;

(C) Service performed after June 30, 1939, for an employer
determined to be subject to the Railroad Unemployment In-
surance Act by the agency or agencies empowered to make
such determination by an Act of Congress and service as an
employee representative determined to be subject to said Act
by said agency or agencies (except that in the case of a com-
pany or person determined by the Railroad Retirement Board
to be principally engaged in business other than carrier busi-
ness, this exclusion shall apply to service for such identifiable
and separable enterprise conducted by that company or person
as the said Board has determined to be considered the em-