Statutes, codes, and regulations
CODE OF GEORGIA
Title 48 - REVENUE AND TAXATIONChapter 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
Article 2 - NONRESIDENT CONTRACTORS
Section 48-13-31 - Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition

Ga. Code § 48-13-31

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Current through 2023-2024 Legislative Session Chapter 709
Section 48-13-31 - Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition

Each nonresident contractor desiring to engage in the business of contracting in this state shall register with the commissioner for each contract when the total contract price or compensation to be received amounts to more than $10,000.00 and shall report to the commissioner as provided by rule with respect to the tax liability of the contractor pursuant to the business including, but not limited to, liability under Chapter 8 of Title 34. The commissioner shall charge a fee for the registration in the amount of $10.00 for each contract. All fees received by the commissioner shall be deposited on Monday of each week with the Office of the State Treasurer.

OCGA § 48-13-31

Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.