RSA 282-A:20 Employment.

The term "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, if:
I. The employer's principal place of business in the United States is located in this state;
II. The employer has no place of business in the United States, but
(a) The employer is an individual who is a resident of this state;
(b) The employer is a corporation which is organized under the laws of this state; or
(c) 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.
III. None of the criteria o