Ga. Comp. R. & Regs. 560-12-3-.36

Current through Rules and Regulations filed through November 21, 2024
Rule 560-12-3-.36 - Contractor Forms

ST-C 214-1 Nonresident Contractor's Application for Authorization to Perform: This application must be filed by nonresident contractors and subcontractors performing a contract in Georgia for compensation greater than $10,000.

ST-C 214-2 Application for Subcontractor's Sales and Use Tax Bond: General contractors are required to withhold 2% of amounts due to nonresident subcontractors providing services and tangible personal property on contracts equal to or exceeding $250,000, unless the subcontractor posts a sales and use tax bond. This application must be filed by such subcontractors needing a sales and use tax bond.

ST-C 214-3 Nonresident Subcontractor Sales and Use Tax Bond: When executed by a surety company for a subcontractor, this form will relieve a prime or general contractor from the obligation to withhold 2% of amounts due a subcontractor.

ST-C 214-4 Nonresident Contractor's Performance Tax Bond: This bond form, to be executed by a surety, must be furnished by a nonresident contractor performing contracts in Georgia for compensation greater than $10,000.

ST-C 214-5 Notice of General or Prime Contractor of Contract Let to a Subcontractor: This is an informational return to be furnished to the Department of Revenue by the general contractor after executing a contract with a subcontractor.

ST-C 214-6Certification of Subcontractor Residency: A subcontractor may submit this form to a general contractor to certify the subcontractor's Georgia residency.

ST-C 214-8Nonresident Contractor's Consent to Service of Process (Corporation): A Consent to Service of Process must be properly completed and executed by a duly authorized officer before a nonresident corporation can perform a contract exceeding $10,000 in Georgia.

ST-C 214-9Nonresident Contractor's Consent to Service of Process (Sole Proprietor): This form must be properly completed and executed by nonresident sole proprietor in order to perform a contract exceeding $10,000 in Georgia.

ST-C 214-10Nonresident Contractor's Consent to Service of Process (Partnership): This form must be properly completed and executed by a general partner in order for the nonresident partnership to perform a contract exceeding $10,000 in Georgia.

ST-C 214-11:Nonresident Contractor's Consent to Service of Process (Limited Liability Companies): This form must be properly completed and executed by a manager or a member (if no manager) or an organizer (if no manager or member) for a nonresident limited liability company to perform a contract exceeding $10,000 in Georgia.

ST-C 214-12Notice of Prime or General Contractor of Funds Withheld Pending Request of a Release Notice: This notice certifies amounts held in escrow by a prime or general contractor on work performed by a subcontractor.

ST-C 214-13Request for Release of Retainage: This form is to be submitted to the Department of Revenue by a nonresident contractor to request release of 2% retainage held by the general contractor.

ST-C 214-14Nonresident Bond Cancellation Request Form: Nonresident contractors and subcontractors may submit this form to the Department of Revenue to request the cancellation of a nonresident performance bond.

Ga. Comp. R. & Regs. R. 560-12-3-.36

O.C.G.A. §§ 48-2-12, 48-8-63, 48-13-32.

Original Rule entitled "Notice of General or Prime Contractor of Contract Let to a Subcontractor" was filed on June 30, 1965.
Amended: New title "Contractor Forms." F. Jun. 25, 2013; eff. July 15, 2013.