In this section the following words have the meanings indicated. “American aircraft” means an aircraft registered under the laws of the United States. “American employer” means: a corporation organized under the laws of a state; a partnership, if at least two-thirds of the partners are residents of the United States; a resident of the United States; or a trust, if all of the trustees are residents of the United States. “Vessel” means: a vessel that is documented or numbered under the laws of the United States; or a vessel that is not documented or numbered under the laws of the United States and is not documented under the laws of any foreign country whose crew performs service solely for: a citizen or resident of the United States; or a corporation organized under the laws of a state. Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if the employment is: performed in the State, including: employment performed on land that the United States government holds or owns; and employment performed in interstate commerce; or deemed to be performed in the State under an election made by an employer and approved by the Secretary under a reciprocal arrangement between the Secretary and a unit of another state or the federal government in accordance with Subtitle 7 of this title. Employment that otherwise meets the requirements of § 8-201 of this subtitle and is performed partly in this State is covered employment in its entirety if: the employment that is performed outside this State is incidental to the employment that is performed in this State, including employment that is temporary or transitory or that consists of isolated transactions; the employment that is performed in this State is not incidental to employment that is performed in any particular state but: the base of operations is in this State; or the place from which the employment is controlled or directed is in this State; or the employment: is performed by an individual who is a resident of this State; and is not performed in part in a state in which the employment is controlled or directed or in which the base of operations is located. Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if: the employment is: controlled or directed from this State; performed in any state, the Virgin Islands, or Canada; and not insured under the unemployment insurance law of any other state, the Virgin Islands, or Canada; notwithstanding § 8-210(a) of this subtitle and except as provided in § 8-210(b) of this subtitle, the employment is performed by an officer or crew member of a vessel or American aircraft on or in connection with it if: the office from which the operations of the vessel on navigable waters or the American aircraft are conducted is within this State; or the operation of the vessel or American aircraft within this State or both in and outside the United States ordinarily and regularly is controlled and directed from in this State; or the employment is performed by a citizen of the United States for an American employer outside of the United States, the Virgin Islands, and Canada and is not otherwise covered under this section if the American employer: has its principal place of business in the United States located in this State; does not have a place of business in the United States, but the American employer is: a resident of this State; a corporation that is organized under the laws of this State; or a partnership or a trust and a plurality of the partners or trustees are residents of this State; has elected coverage under this title; or has failed to elect coverage in any state and, not being covered under the unemployment insurance law in any other state, the employee has filed a claim for benefits under the law of this State based on the employment.