Sec. 132.19. Compensation of nonresident individuals performing duties on vessels

(a) The income derived from New York State sources of a nonresident individual includes the full amount of compensation received by the individual for employment on a vessel operating exclusively within New York State.

(b) The income derived from New York State sources of a nonresident individual does not include any compensation received by the individual for employment on a vessel which is operating exclusively between ports of New York State and foreign ports, even though at times the vessel touches at a port within New York State and remains there a reasonable time for the transaction of its business.

(c) Compensation paid to individuals:

(1) engaged on a vessel to perform assigned duties in more than one state as a pilot licensed under section 7101 of title 46 of the United States Code or licensed or authorized under the laws of a state; or

(2) who perform regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one state;

constitutes income derived from sources within such individual's state of residence. The income derived from New York State sources of a nonresident individual does not include compensation received by the individual for the performance of duties described in paragraph (1) or (2) of this subdivision in the navigable waters of more than one state, even though the individual performed duties in New York State. (See Public Law 106-489 and section 11108 of title 46 of the United States Code.)