Okla. Stat. tit. 68, § 68-1701.1

contractors - Violations and liability - Exemptions.

A. All contractors as defined in Section 1701 of this title

shall have and be able to prove current employer identification

numbers issued to them by the Oklahoma Tax Commission, the Oklahoma

Employment Security Commission, the Internal Revenue Service, and

the Social Security Administration, and a workers' compensation

policy in compliance with the provisions of Title 85 of the Oklahoma

Statutes. A bona fide association representing construction related

entities may, through such insurance carriers and products approved

by the Commissioner, offer benefits plans and insurance coverage to

a particular trade, business, profession or industry or their

subsidiaries as authorized by Title 85 of the Oklahoma Statutes.

Any workers' compensation policy for a nonresident contractor shall

show "Oklahoma" or "All States" for Other States Insurance on

Oklahoma Statutes - Title 68. Revenue and Taxation Page 697

Section 3C of the policy. Each contractor shall be responsible for

maintaining his or her own payroll reports and records including

reports and records required by the Oklahoma Tax Commission, the

Oklahoma Employment Security Commission, the Internal Revenue

Service, and the Social Security Administration. No contractor

shall be required to keep payroll records or make any other report

for any other contractor.

B. Owners, lessees, or renters awarding a contract shall not be

required to ascertain if a contractor has complied with the

provisions of subsection A of this section or be responsible for a

contractor's reports, records, or be liable for any penalty

resulting from the contract.

C. Any contractor who violates or does not comply with the

provisions of subsection A of this section shall be liable for any

unpaid taxes and wages resulting from the contract in addition to

the penalties provided in Section 1707 of this title. The failure

of a contractor to comply with the provisions of subsection A of

this section shall neither present any liability or responsibility

for any unpaid taxes, wages, or penalties resulting from the

contract upon any other contractor nor shall any future contracts of

the contractor be impaired because of a failure to comply with the

provisions of subsection A of this section on a prior contract.

D. Subsection A of this section shall not apply if a contract

for an entire project requires the services of less than three

employees. A resident contractor shall not be required to comply

with the provisions of subsection A of this section in the

construction of a single family dwelling when the total cost of the

project is less than the average sales price of a single family

dwelling in this state as set each year by the National Association

of Home Builders. This subsection shall not be construed to exempt

any person of any tax liabilities or other requirements provided for

by law.