State in which employee is based
9A State in which employee is based
For this Act, the State in which an employee is based is the State in which the employee’s principal place of residence is located.
The State in which an employee is based must be decided by reference to the state of affairs existing during the month in which the relevant wages are paid or payable.
If more than 1 State would qualify as the State in which an employee is based during a month, the State in which the employee is based must be decided by reference to the state of affairs existing on the last day of that month.
An employee who does not have a principal place of residence is taken, for this Act, to be an employee who is not based in a State.
If wages are paid or payable to a corporate employee, the State in which the corporate employee is based must be worked out under section 9B instead of this section, as if a reference in section 9B to an employer were a reference to the employee.
In this section—
corporate employee means a company—
taken to be an employee under section 13D or 13I; or
to whom a payment is made that is taken to be wages under section 13L or 50.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.