Okla. Stat. tit. 11, § 11-8-115: Professional services - Independent contractor

presumption.

A. It is the intention of the Legislature to encourage

attorneys, engineers and members of other professions to perform

their professional services for local and state governments.

B. An attorney, engineer or member of other profession who

performs duties required or permitted by statute as attorney,

prosecutor, judge, engineer or other professional for a local or

state government in Oklahoma pursuant to a retainer or contract for

professional services shall be presumed to be an independent

contractor and not an employee for all purposes if the terms of the

contract are consistent with established common law pertaining to

independent contractors as reflected in 26 C.F.R., Section

31.312(d)-2.