Cal. Pub. Util. Code § 1043

Every passenger stage corporation earning over three hundred fifty thousand dollars ($350,000) in annual gross operating revenue shall, under oath, file annually a report indicating the number, classification, and compensation of all employees and owner-operator drivers hired or engaged during the reporting period. The commission shall submit a copy of the report to the administrator of the corporation’s workers’ compensation self-insurance plan if the corporation is self-insured, or to the corporation’s workers’ compensation insurer if the corporation’s workers’ compensation protection is provided by a policy or policies of insurance. The commission shall not be obligated to undertake an independent investigation of the adequacy of workers’ compensation insurance coverage based on the information contained in the report if the carrier has complied with Section 460.7.