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3498
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Ch. 919
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LAWS OF MARYLAND
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foregoing which is wholly owned by this State or by one
or more states or political subdivisions; and any service
performed in the employ of any instrumentality of this
State, or of one or more states or political subdivisions
to the extent that the instrumentality is, with respect
to that service, exempt under the Constitution of the
United States from the tax imposed by § 3301 of the
federal Internal Revenue Code;
(ii)] 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 contributions imposed by this article[,]
except [that] to the extent that [the] Congress [of the
United States shall permit] PERMITS states to require any
OF THESE instrumentalities [of the United States] to make
payments into [an unemployment] THE fund [under a state
unemployment insurance act, all the provisions of this
article shall be applicable to those instrumentalities
and to services performed for those instrumentalities, in
the same manner, to the same extent and on the same terms
as to all other employers, employing units, individuals
and services; provided that]; BUT if this State [shall]
IS not [be] certified for any year by the Secretary of
Labor under § 3304 of the federal Internal Revenue Code,
the payments required of those instrumentalities with
respect to that year shall be refunded by the Executive
Director from the fund in the same manner and within the
same period as is provided in § 15(b) of this article
with respect to contributions erroneously collected[.];
[(iii)] (II) Service performed for an
employer determined to be subject to the Railroad
Unemployment Insurance Act by the agency or agencies
empowered to make that determination by an act of
Congress and service as an employee representative
determined to be subject to the act by the agency or
agencies (except that in the case of a company or person
determined by the railroad retirement board to be
principally engaged in business other than carrier
business, this exclusion shall apply to service for such
identifiable and separable enterprise conducted by that
company or person as the Executive Director has
determined to be considered the employer); [and service]
(III) SERVICE for an employer who is
determined to be subject to any other unemployment
insurance system established by an act of Congress by the
agency or agencies of the United States empowered to make
these determinations[.];
(iv) [Agricultural] SUBJECT TO
PARAGRAPH (7) OF THIS SUBSECTION, AGRICULTURAL labor AS
DEFINED IN SUBSECTION (W) OF THIS SECTION [: The term
"agricultural labor" includes all service performed prior
to January 1, 1972, which was agricultural labor as
defined in this subparagraph prior to that date, and
remunerated service performed after December 31, 1971:
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