§ 28-42-6.1. Service by U.S. citizens performed 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 of an American employer (other than service that is deemed €œemployment€ under §§ 28-42-4 €” 28-42-6, or the parallel provisions of another state€™s law) shall be deemed to be employment subject to chapters 42 €” 44 if:

(1) The employer€™s principal place of business in the United States is located in this state;

(2) The employer has no place of business in the United States, but the employer is:

(i) An individual who is a resident of this state;

(ii) A corporation which is organized under the laws of this state; or

(iii) 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

(3) None of the criteria of subsections (a)(1) and (a)(2) is met, but the employer has elected coverage in this state, or the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on that service, under the law of this state.

(b) An €œAmerican 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 ( ”) or more of the partners are residents of the United States;

(3) A trust, if all of the trustees are residents of the United States; or

(4) A corporation organized under the laws of the United States or of any state.

(c) €œUnited States,€ for the purposes of this section, includes the states, the District of Columbia, the commonwealth of Puerto Rico, and the Virgin Islands.