39-51-504. Reciprocal benefit arrangements. (1) The department is authorized to enter into reciprocal benefit arrangements with the appropriate agencies of other states, the federal government, or both.

(2) (a) Subject to subsection (2)(b), services performed by an individual for a single employing unit that are customarily performed in more than one state may be considered to be performed entirely within any one of the states in which:

(i) any part of the services is performed;

(ii) the individual maintains the individual's residence; or

(iii) the employing unit maintains a place of business.

(b) An election made by the employing unit and approved by the department must be in place and must designate in which of the states described in subsection (2)(a) the services must be considered to have been performed.

(3) The department shall participate in any arrangements, approved by the U.S. secretary of labor, for the payment of benefits on the basis of combining an individual's wages and employment covered under this chapter with the individual's wages and employment covered by the unemployment laws of another state or the federal government provided that the arrangements contain provisions:

(a) for the application of the base period of a single state to a claim involving the combining of an individual's wages and employment covered by the laws of two or more states;

(b) that the combining of wages will not involve the duplicate use of wage credits;

(c) that the other state agency or agency of the federal government has agreed to reimburse the unemployment insurance fund for the portion of benefits paid under this chapter upon the basis of the wages or services as the department finds will be fair and reasonable with regard to all affected interests; and

(d) that the reimbursements payable must be considered benefits for the purposes of this chapter.

(4) Wages or services for which an individual may become entitled to benefits under the unemployment insurance laws of another state or the federal government must be considered wages for employment for benefit purposes by employers.

(5) The department is authorized to issue reimbursements to other state or federal agencies, to receive reimbursements from other state or federal agencies, and to deposit the reimbursements in or withdraw the reimbursements from the unemployment insurance fund in accordance with arrangements made pursuant to this section.