{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1701.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1701.1","heading":"Employer identification numbers - Responsibility of","body":"contractors - Violations and liability - Exemptions.\n\nA. All contractors as defined in Section 1701 of this title\n\nshall have and be able to prove current employer identification\n\nnumbers issued to them by the Oklahoma Tax Commission, the Oklahoma\n\nEmployment Security Commission, the Internal Revenue Service, and\n\nthe Social Security Administration, and a workers' compensation\n\npolicy in compliance with the provisions of Title 85 of the Oklahoma\n\nStatutes. A bona fide association representing construction related\n\nentities may, through such insurance carriers and products approved\n\nby the Commissioner, offer benefits plans and insurance coverage to\n\na particular trade, business, profession or industry or their\n\nsubsidiaries as authorized by Title 85 of the Oklahoma Statutes.\n\nAny workers' compensation policy for a nonresident contractor shall\n\nshow \"Oklahoma\" or \"All States\" for Other States Insurance on\n\nSection 3C of the policy. Each contractor shall be responsible for\n\nmaintaining his or her own payroll reports and records including\n\nreports and records required by the Oklahoma Tax Commission, the\n\nOklahoma Employment Security Commission, the Internal Revenue\n\nService, and the Social Security Administration. No contractor\n\nshall be required to keep payroll records or make any other report\n\nfor any other contractor.\n\nB. Owners, lessees, or renters awarding a contract shall not be\n\nrequired to ascertain if a contractor has complied with the\n\nprovisions of subsection A of this section or be responsible for a\n\ncontractor's reports, records, or be liable for any penalty\n\nresulting from the contract.\n\nC. Any contractor who violates or does not comply with the\n\nprovisions of subsection A of this section shall be liable for any\n\nunpaid taxes and wages resulting from the contract in addition to\n\nthe penalties provided in Section 1707 of this title. The failure\n\nof a contractor to comply with the provisions of subsection A of\n\nthis section shall neither present any liability or responsibility\n\nfor any unpaid taxes, wages, or penalties resulting from the\n\ncontract upon any other contractor nor shall any future contracts of\n\nthe contractor be impaired because of a failure to comply with the\n\nprovisions of subsection A of this section on a prior contract.\n\nD. Subsection A of this section shall not apply if a contract\n\nfor an entire project requires the services of less than three\n\nemployees. A resident contractor shall not be required to comply\n\nwith the provisions of subsection A of this section in the\n\nconstruction of a single family dwelling when the total cost of the\n\nproject is less than the average sales price of a single family\n\ndwelling in this state as set each year by the National Association\n\nof Home Builders. This subsection shall not be construed to exempt\n\nany person of any tax liabilities or other requirements provided for\n\nby law.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"95d8a12a114c4247e283fb529e4c53f0aa40c6165b39dac8be5dae0846575387","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1701","next":"us-ok/okla.-stat.-tit.-68-68-1702"},"notice":"GroundRules: Original legal text. Not legal advice."}