HARRY HUGHES, Governor                                  1525

(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 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)], CANADA, OR THE VIRGIN ISLANDS
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,
based on that service, under the law of this State.

For purposes of this subsection an "American employer"
means a person who is an individual who is a resident of the
United States; or

A partnership if two thirds or more of the partners are
residents of the United States; or a trust, if all of the
trustees are residents of the United States; or a
corporation organized under the laws of the United States or
of any state.

(ii) Notwithstanding §§ 20 (g) (2), 20 (g)
(5) and 20 (g) (8) (vi) , all service performed [after
December 31, 1971,] by an officer or member of the crew of
an American vessel or an American aircraft on or in
connection with that vessel or that aircraft if the
operating office from which the operations of that vessel or
aircraft operating on navigable waters is within this State,
or the operation of that aircraft within this State, or the
operation of that vessel or such aircraft within and without