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.
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