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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 13. SPECIFIC, BUSINESS, AND OCCUPATION TAXES |
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Article 2. NONRESIDENT CONTRACTORS |
| § 48-13-30. "Contractor" defined |
| § 48-13-31. Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition |
| § 48-13-32. Bonds; procedure; condition precedent to commencing work; amount; blanket or master bonds; amount; registration of completed contracts; fee |
| § 48-13-33. Injunction to prevent execution of contract pending compliance with registration and bond requirements; procedure |
| § 48-13-34. Release of bonds; completion of contract and certification from Commissioner of Labor; automatic release |
| § 48-13-35. Appointment of Secretary of State by nonresident contractor as agent for service of process; time; effect on validity of process as to contractor |
| § 48-13-36. Actions; venue; service and return of summons; procedure; record book kept by Secretary of State; contents |
| § 48-13-37. Preclusion of right to bring action for payment on contract by contractor in violation of article |
| § 48-13-38. Violations of article; penalty |
REFS & ANNOS
TITLE 48 Chapter 13 Article 2 NOTE
LAW REVIEWS. --For article, "Owner Defenses Under Georgia's Lien Statute," see 26 Ga. St. B.J. 76 (1989). For article on construction law, see 42 Mercer L. Rev. 25 (1990).
For note on 1989 amendment to O.C.G.A. Art. 2, Ch. 13, T. 48, see 6 Ga. St. U.L. Rev. 319 (1989).
JUDICIAL DECISIONS
CONSTITUTIONALITY. --O.C.G.A. Art. 2, Ch. 13, T. 48 is not violative of Ga. Const. 1976, Art. I, Sec. I, Para. IX as the same attack might lie logically against innumerable provisions of law which define the rights of litigants. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
PRINCIPAL PURPOSE OF O.C.G.A. ART. 2, CH. 13, T. 48 is to require that bond be posted to ensure payment of unemployment contributions which are the responsibility of the contractor. Manifestly, the article is not designed to discriminate against nonresident contractors, but to bring nonresident contractors into a parity with resident contractors relative to compliance with an important obligation under O.C.G.A. Ch. 8, T. 34. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
O.C.G.A. ART. 2, CH. 13, T. 48 IS APPLICABLE TO AN ACTION IN QUANTUM MERUIT. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
FINDING OF NONRESIDENCY HELD CORRECT. --When contractor stated under oath that maintenance of home, office, business records, and reporting requirements occurred in Tennessee, the trial court's factual determination as to nonresidency is correct and does not raise a jury issue. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Ga. L. 1961, p. 480, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
INTENT. --Ga. L. 1961, p. 480 is intended to provide an additional means of collecting taxes due the state and is to be in addition to existing methods. 1960-61 Op. Att'y Gen. p. 545 (decided under former Ga. L. 1961, p. 480).
CONSTRUCTION WITH OTHER BOND REQUIREMENTS. --Minimum requirements of the bond called for in Ga. L. 1961, p. 480 do not meet the minimum requirements of Ga. L. 1955, p. 389, and a qualifying subcontractor should, therefore, post both bonds. 1960-61 Op. Att'y Gen. p. 545 (decided under former Ga. L. 1961, p. 480).
RESEARCH REFERENCES
ALR. --Validity of privilege tax as applied to contractor performing contract with federal government, 97 ALR 1257; 114 ALR 347.
For note on 1989 amendment to O.C.G.A. Art. 2, Ch. 13, T. 48, see 6 Ga. St. U.L. Rev. 319 (1989).
JUDICIAL DECISIONS
CONSTITUTIONALITY. --O.C.G.A. Art. 2, Ch. 13, T. 48 is not violative of Ga. Const. 1976, Art. I, Sec. I, Para. IX as the same attack might lie logically against innumerable provisions of law which define the rights of litigants. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
PRINCIPAL PURPOSE OF O.C.G.A. ART. 2, CH. 13, T. 48 is to require that bond be posted to ensure payment of unemployment contributions which are the responsibility of the contractor. Manifestly, the article is not designed to discriminate against nonresident contractors, but to bring nonresident contractors into a parity with resident contractors relative to compliance with an important obligation under O.C.G.A. Ch. 8, T. 34. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
O.C.G.A. ART. 2, CH. 13, T. 48 IS APPLICABLE TO AN ACTION IN QUANTUM MERUIT. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
FINDING OF NONRESIDENCY HELD CORRECT. --When contractor stated under oath that maintenance of home, office, business records, and reporting requirements occurred in Tennessee, the trial court's factual determination as to nonresidency is correct and does not raise a jury issue. Gorrell v. Fowler, 248 Ga. 801, 286 S.E.2d 13, appeal dismissed, 457 U.S. 1113, 102 S. Ct. 2918, 73 L. Ed. 2d 1324 (1982).
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the statutory provisions, opinions under former Ga. L. 1961, p. 480, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.
INTENT. --Ga. L. 1961, p. 480 is intended to provide an additional means of collecting taxes due the state and is to be in addition to existing methods. 1960-61 Op. Att'y Gen. p. 545 (decided under former Ga. L. 1961, p. 480).
CONSTRUCTION WITH OTHER BOND REQUIREMENTS. --Minimum requirements of the bond called for in Ga. L. 1961, p. 480 do not meet the minimum requirements of Ga. L. 1955, p. 389, and a qualifying subcontractor should, therefore, post both bonds. 1960-61 Op. Att'y Gen. p. 545 (decided under former Ga. L. 1961, p. 480).
RESEARCH REFERENCES
ALR. --Validity of privilege tax as applied to contractor performing contract with federal government, 97 ALR 1257; 114 ALR 347.