Okla. Stat. tit. 85A, § 85A-117: Estoppel from denying employment

Every employer and insurance carrier who schedules any employee

as a person employed by the employer for the purpose of paying or

collecting insurance premiums on a workers' compensation insurance

policy or who pays, receives or collects any premiums upon any

insurance policy covering the liability of such employer under the

workers' compensation law by reason of or upon the basis of the

employment of any such employee shall be estopped to deny that such

employee was employed by the employer.