Service performed in catching, taking, harvesting, cultivating or farming of any kind
of fish, shellfish, crustacea, sponge, or seaweed, or other forms of aquatic life
is excepted unless:
-
•
the service is performed in connection with the catching or taking of salmon or halibut
for commercial purposes; or
-
•
the service is performed on or in connection with a vessel of more than 10 net tons
as determined by registry.
NOTE: For the years 1955 through 1971, there is no specific provision regarding fishermen,
crabbers, spongers, etc.