Oklahoma Code § 68-1709

Title 68. Revenue And Taxation: Employee misclassification - Agencies - Investigation and
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enforcement.
The Oklahoma Tax Commission, Oklahoma Workers’ Compensation
Court, Department of Labor, CompSource Oklahoma and Oklahoma
Employment Security Commission shall share information and
coordinate investigative and enforcement efforts for the purpose of
detecting those contractors who intentionally misclassify
individuals as independent contractors rather than employees for the
purpose of affecting procedures and payments relating to withholding
and social security, unemployment tax or workers’ compensation
premiums.  The agencies required by this section to share
information and coordinate efforts shall be authorized to create a
secure database of information accessible by agency representatives
responsible for enforcement and shall be further authorized to enter
into contracts and interagency agreements and promulgate such rules
as may be necessary to implement this section.

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