Unemployment Insurance Code section 610

“Employment” shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), after December 31, 1971, in the employ of an American employer as defined in Section 125.4 other than service that is deemed “employment” under Section 602 or 603 or the equivalent provisions of another state’s unemployment compensation law, if:

(a)

The employer’s principal place of business in the United States is located in this state; or

(b)

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

(1)

The employer is an individual who is a resident of this state; or

(2)

The employer is a corporation or limited liability company that is organized under the laws of this state; or

(3)

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

(c)

None of the criteria of subdivisions (a) and (b) of this section 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 such service, under this division.