Section 561. Voluntary election

1. Employer. Any employer not otherwise
  liable for contributions under this article as an  employer  may  become
  liable therefor
    (a) as of the first day of any calendar quarter, provided
    (1)  he  files  an application with the commissioner to elect coverage
  for at least the unexpired portion of the calendar year  in  which  such
  coverage is to commence and the following calendar year;
    (2)  such  application  is  filed  on  or  before  the last day of the
  calendar quarter in which coverage is to commence; and
    (3) the commissioner approve such application in writing;
    (b) as of the date on which he acquired  the  organization,  trade  or
  business,  in  whole  or  in part, of another employer who is liable for
  contributions, provided
    (1) he files an application with the commissioner  to  elect  coverage
  for  at  least  the unexpired portion of the calendar year in which such
  acquisition occurs and the following calendar year;
    (2) such application is filed within thirty days following the end  of
  the calendar quarter in which such acquisition occurred; and
    (3) the commissioner approve such application in writing.
    2. Employees. (a) Services without the state. The services of a person
  who  resides  within  this  state  but  performs  such services entirely
  without the state shall be deemed employment within the meaning of  this
  article whenever
    (1) contributions are not required with respect to such services under
  an  unemployment  compensation  law  of any other state or of the United
  States; and
    (2) his employer makes application to this effect; and
    (3) the commissioner approves such application in writing.
    (b) Agricultural labor. All services performed in  agricultural  labor
  for  an employer who is not liable for contributions pursuant to section
  five hundred sixty-four of  this  article  shall  be  deemed  employment
  within  the  meaning of this article as of the first day of any calendar
  quarter provided:
    (i) the employer makes an election to this effect  for  at  least  the
  unexpired  portion  of  the  calendar  year in which such election is to
  commence and the following calendar year,
    (ii) such election is filed on or before the last day of the  calendar
  quarter in which it is to become effective, and
    (iii) the commissioner approves such election in writing.
    (c)  Services  performed at a place of religious worship. The services
  of a person performed at a place of religious worship as a caretaker  or
  for  the  performance of duties of a religious nature, or both, shall be
  deemed employment within the meaning of this article,  if  his  employer
  makes  application  to  this  effect  and the commissioner approves such
  application in writing.
    3. Coverage. Liability for contributions or for payments  in  lieu  of
  contributions, as the case may be, shall commence as of the first day of
  coverage.    No  remuneration  paid  prior  to the first day of coverage
  shall be used for the purpose of determining entitlement to benefits.