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; and
     (b) is engaged in an independently established trade, occupation, profession, or business.
     (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; amd. Sec. 11, Ch. 548, L. 1997.