SECTION 380:60-1-4. Proof of insurance

  The providing of a valid Certificate of Insurance will normally be accepted as proof of workers' compensation insurance. However, should a question arise as to the validity of coverage or the correct number of employees, then a compliance officer may seek other evidentiary documents, including but not limited to the following:

(1)   ES3 (Oklahoma Employment Securities) State Tax Report for the quarter ending that would encompass the time period of the visit.

(2)   Form 941 (Employer's Federal Tax Return) for the quarter ending that would contain the time period of the visit.

(3)   Complete payroll journal records for the months that would have an integral part of the time period of the visit.

(4)   Statements of employment or severance from employees of questionable status.

(5)   Complete copy of general ledger for time periods beginning and ending wherein the visitation date is included.

(6)   Copy of the state tax return for the previous year of the visitation date.

(7)   Copy of federal tax return for the previous year of the visitation date.

(8)   Certified copy of the last prepared profit-loss statement.

(9)   Copies of signed contract with any and/or all independent contractors/contract labor.

(10)   Identification of the independent contractor status:

(A)   Name,

(B)   Address,

(C)   Telephone number.

(D)   Social Security number.

(E)   Independent contractor's federal, state, or municipal I.D. number.

(F)   Independent contractor's copy of application for license or permit.

(G)   A copy of independent contractor's form of advertising showing that the entity is in business.

(H)   A written order by a federal, state or municipality that shows the independent contractor has been determined a business and/or an independent contractor.

(I)   A license that would show independent contractor.

(J)   Business relationship in correlation with the business being investigated meets an independent contractor status.

(K)   Is the independent contractor currently working for any other business excluding the business under investigation.

(L)   Workers' compensation insurance carrier.

(M)   Copy of independent contractor's insurance policy naming the business that is currently under investigation, i.e.:

(i)   General liability policy

(ii)   Specific performance bond.

(N)   If the business being interviewed declares a formation of business as a partnership, proof of the relationship will be required.