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3494
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Ch. 919
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LAWS OF MARYLAND
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elected, pursuant to §9, to become subject to this
article; or
[(3)] (III) Any individual or employing unit
not an employer by reason of any other section of this
article for which, within either the current or preceding
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 article for
full tax credit against the tax imposed by the Federal
Unemployment Tax Act, is required, pursuant to that act,
to be an "employer" under this article.
(2) WITH RESPECT TO EMPLOYMENT OF AN
INDIVIDUAL IN AGRICULTURAL LABOR, "EMPLOYER" MEANS:
(I) THE CREW LEADER, AS DEFINED IN
SUBSECTION (X) OF THIS SECTION, IF THE CREW LEADER HOLDS
A VALID CERTIFICATE OF REGISTRATION UNDER THE FARM LABOR
CONTRACTOR REGISTRATION ACT OF 1963 OR SUBSTANTIALLY ALL
OF THE INDIVIDUALS OPERATE OR MAINTAIN TRACTORS,
MECHANIZED HARVESTING OR CROPDUSTING EQUIPMENT, OR ANY
OTHER MECHANIZED EQUIPMENT THAT THE CREW LEADER PROVIDES
AND IF THE INDIVIDUAL IS NOT AN EMPLOYEE OF ANOTHER
EMPLOYER, AS DEFINED IN PARAGRAPH (1) OF THIS SUBSECTION;
OR
(II) THE PERSON TO WHOM THE CREW LEADER
PROVIDES THE INDIVIDUALS, IF THE CREW LEADER IS NOT THE
EMPLOYER UNDER ITEM (I) OF THIS PARAGRAPH.
(g) (7) [After December 31, 1971 "employment"
shall include] "EMPLOYMENT" INCLUDES;
(iii) Except as provided in [subsection]
ITEM (v) [hereof] OF THIS PARAGRAPH:
A. Service performed [after
December 31, 1971] BEFORE JANUARY 1, 1978, by an
individual in the employ of [this State or any of its
instrumentalities (or in the employ of this State and one
or more other states or their instrumentalities)] A
GOVERNMENTAL ENTITY for a hospital, institution of higher
education located in this State, or the MARYLAND Workshop
for the Blind [provided that that] IF THE service is
excluded from "employment" as defined in the Federal
Unemployment Tax Act solely by reason of §3306(c)(7) of
that act;
B. [Service] PURSUANT TO AN
ELECTION UNDER §9 OF THIS ARTICLE, SERVICE performed
[after December 31, 1971,]. BEFORE JANUARY 1, 1978, by an
individual in the employ of any political subdivision of
the State for a hospital or institution of higher
education licensed in this State [provided that that] IF
THE service is excluded from "employment" as defined in
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