“Employment” includes:

1. A person’s entire service, performed within or both within and without this State if:

(a) The service is localized in this State;

(b) The service is not localized in any state but some of the service is performed in this State and:

(1) The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this State; or

(2) The base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the person’s residence is in this State; or

(c) The service is that of a person who is a citizen of the United States, and is performed outside the United States, except Canada, after December 31, 1971, in the employ of an American employing unit (other than service that is deemed “employment” under the provisions of paragraph (a) or (b) of subsection 1 or similar provisions of the law of another state), if:

(1) The employer’s principal place of business in the United States is located in this State; or

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

(I) The employer is a natural person who is a resident of this State;

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

(III) 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

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

2. Services performed by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or aircraft, if the operating office, from which the operations of such vessel or aircraft operating within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled, is within this State.

In addition to any other provisions of this section, service is required to be covered under this chapter, if with respect to such service a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund, or if such service is required to be covered as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act.

[Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955, 698] — (NRS A 1971, 1355; 1973, 1355; 1977, 829)