39-71-120. Independent contractor defined. (1) An "independent contractor" is one who renders service in the course of an occupation and:
     (a) has been and will continue to be free from control or direction over the performance of the services, both under the contract and in fact;
     (b) is engaged in an independently established trade, occupation, profession, or business; and
     (c) has received an exemption granted under 39-71-401(3).
     (2) An individual performing services for remuneration is considered to be an employee under this chapter unless the requirements of subsection (1) are met.

     History: En. 92-438.1 by Sec. 1, Ch. 251, L. 1973; R.C.M. 1947, 92-438.1; amd. Sec. 5, Ch. 314, L. 1987; amd. Sec. 30, Ch. 500, L. 1995.