- • certain service on fishing boat excluded
(1) As used in this section:
(a) “Fish” includes fish or other forms of aquatic animal life.
(b) “Boat” includes one or, in the case of a fishing operation, more than one boat.
(2) “Employment” does not include service performed by an individual on a boat engaged in catching fish under an arrangement with the owner or operator of the boat when, under the arrangement:
(a) The individual does not receive any cash remuneration other than as provided in paragraph (c) of this subsection;
(b) Any cash remuneration does not exceed $100;
(c) The individual receives a share of the boat’s catch of fish or a share of the proceeds from the sale of that catch; and
(d) The amount of the individual’s share depends on the amount of the boat’s catch of fish, but only if the operating crew of the boat, or each boat from which the individual receives a share in the case of a fishing operation involving more than one boat, is normally made up of fewer than 10 individuals. [1999 c.651 §2]
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