2556

LAWS OF MARYLAND

Ch. 874

may make of its status as an employer and of the effective
date of any election which it makes and of any termination

of that election. That determination shall be subject to

reconsideration, appeal and review in accordance with the

provisions of subsection 8(g) hereof.

(vii) A nonprofit organization that elects

to make payments in lieu of contributions into the fund as

provided in this section is not liable to pay with respect
to any benefit paid to an individual whose base-period wages

include wages for previously uncovered services, as defined

in § 20 (n-1) of this article, to the extent that the fund

is reimbursed for the benefits under the Unemployment

Compensation Amendments of 1976.

20.

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

(g) (7) "Employment" includes;

(i) Service of an individual who is a
citizen of the United States, performed outside the United
States AFTER DECEMBER 31, 1971 (except in Canada [or] AND,
IN THE CASE OF the Virgin Islands AFTER DECEMBER 31, 1977
AND BEFORE JANUARY 1 OF THE YEAR FOLLOWING THE YEAR IN WHICH
THE UNITED STATES SECRETARY OF LABOR APPROVES THE
UNEMPLOYMENT COMPENSATION LAW OF THE VIRGIN ISLANDS UNDER §
3304(A) OF THE INTERNAL REVENUE CODE), in the employ of an
American employer (other than service which is deemed
"employment" under the provisions of § 20(g) (2) of this
article or the parallel provisions of another state law and
shall be deemed to have been performed within this State),
if:

The employer's principal place of business in the
United States is located in this State; or

The employer has no place of business in the United
States, but

The employer is an individual who is a resident of this
State; or

The employer is a corporation which is organized under
the laws of this State; or

The employer is a partnership or a trust and the number
of the partners or trustees who are residents of this State
is greater than the number who are residents of any one
other state; or

None of the above criteria is met but the employer has
elected coverage in this State or, the employer having
failed to elect coverage in any state and, not being covered
under the provisions of any other unemployment insurance law
in any state, the individual has filed a claim for benefits,