§ 8-70-119 — Employment - hospitals - institutions of higher education

Employment means services performed after December 31, 1971, by an individual
in the employ of this state or any of its instrumentalities (or in the employ of this
state and one or more other states or their instrumentalities) for a hospital or
institution of higher education located in this state, if the service is excluded from
the term employment as defined in the Federal Unemployment Tax Act solely
by reason of section 3306 (c)(7) of that act, and means services performed after
December 31, 1977, in the employ of this state or any of its instrumentalities or any
political subdivision thereof or any of its instrumentalities or any instrumentality of
more than one of the foregoing or any instrumentality of any of the foregoing, and
one or more other states or political subdivisions, if such service is excluded from
the term employment as defined in the Federal Unemployment Tax Act by
reason of section 3306 (c)(7) and is not excluded from employment under section
8-70-140.

Legislative History

Source: L. 90: Entire section added, p. 593, � 3, effective April 3.