Marvin Mandel, Governor                        1763

state unemployment compensation agencies as reasonably calculated
to assure the prompt and full payment of compensation in such
situations and which include provisions for:

(1)    applying the base period of a single state law to a claim
involving the combining of an individual's wages and employment
covered under two or more state unemployment compensation laws,
and

(2)    avoiding the duplicate use of wages and employment by
reason of that combining, and

(3)    reimbursement to the fund for those benefits paid under
this article on the basis of the wages and provisions for reimbursement
from the fund for whatever other law on the basis of wages for
insured work as the Executive Director finds will be fair and reason-
able to all affected interests.

[19A.

The Executive Director is hereby authorized and directed to enter
into an agreement on behalf of the State of Maryland, with the
United States Secretary of Labor acting on behalf of the United
States, whereunder the Department of Employment Security of the
State of Maryland will act as agent of the United States to carry
out and fully participate in the provisions of the "Temporary Ex-
tended Unemployment Compensation Act of 1961" (87th Congress,
First Session) under such condition, rules and regulations are spe-
cifically contemplated by said "Temporary Extended Unemployment
Compensation Act of 1961" providing for an extension of the duration
of unemployment insurance benefits over and above the duration of
such benefits authorized under the Maryland Unemployment Insur-
ance Law, provided that the benefits payable under such federal law
are not to be paid out of or chargeable to, either directly or indirectly,
the Maryland Unemployment Trust Fund.]

20.

As used in this article, unless the context clearly requires otherwise:

(f) "Employer" means: (1) Any employing unit which for some
portion of a day [, on and after January 1, 1945,] has [or had had]
in employment one or more individuals; or

[(2) Any employing unit which prior to January 1, 1945, was
an employer as defined in this article;]

[(3)] (2) Any employing unit which has elected, pursuant to
Section 9, to become subject to this article; or

[(4)] (3) Any individual or employing unit [engaging in em-
ployment in this State subject for either the current or preceding
calendar year to the payroll tax imposed by Section 1600 of the
Federal Internal Revenue Code or to any other federal tax against
which credit may be taken for contributions paid into a state unem-
ployment insurance fund.] not an employer by reason or OF any other
section of this Article for which, within either the current or preced-
ing calendar year, service is or was performed with respect to which
that employing unit is liable for any Federal tax against which credit
may be taken for contributions required to be paid into a State
Unemployment Fund; or which, as a condition for approval of this