“Base of operations” means:

1. (a) In the case of transportation property, the place of more or less permanent nature from which property is regularly directed or controlled; and

2. (b) In the case of an employee, the place of more or less permanent nature from which the employee regularly:

   1. (1) Starts work and customarily returns to in order to receive instructions from the employer;
   2. (2) Communicates with customers or other persons; or
   3. (3) Performs any other functions necessary to the exercise of their trade or profession.

Source. #4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06; ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35