§ 28-42-6.1 - Service by U.S. citizens performed outside United States for American employer.
SECTION 28-42-6.1
§ 28-42-6.1 Service by U.S. citizensperformed outside United States for American employer. – (a) The services of an individual, who is a citizen of the United States,performed outside the United States (except in Canada) after December 31, 1971,or after December 31, 1977 in the case of the Virgin Islands, in the employ ofan American employer (other than service which is deemed "employment" under§§ 28-42-4 – 28-42-6, or the parallel provisions of anotherstate's law) shall be deemed to be employment subject to chapters 42 – 44if:
(1) The employer's principal place of business in the UnitedStates is located in this state;
(2) The employer has no place of business in the UnitedStates, but the employer is:
(i) An individual who is a resident of this state;
(ii) A corporation which is organized under the laws of thisstate; or
(iii) A partnership or a trust and the number of the partnersor trustees who are residents of this state is greater than the number who areresidents of any one other state; or
(3) None of the criteria of subdivisions (1) and (2) of thissubsection is met, but the employer has elected coverage in this state, or theemployer having failed to elect coverage in any state, the individual has fileda claim for benefits, based on that service, under the law of this state.
(b) An "American employer", for the purposes of this section,means a person who is:
(1) An individual who is a resident of the United States;
(2) A partnership if two-thirds ( 2/3) or more of thepartners are residents of the United States;
(3) A trust, if all of the trustees are residents of theUnited States; or
(4) A corporation organized under the laws of the UnitedStates or of any state.
(c) "United States", for the purposes of this section,includes the states, the District of Columbia, the commonwealth of Puerto Rico,and the Virgin Islands.