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2018 Georgia Code 48-13-31 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-13-31 Case Law from Google Scholar Amendments to OCGA 48-13-31

TITLE 48 REVENUE AND TAXATION

Section 13. Specific, Business, and Occupation Taxes, 48-13-1 through 48-13-133.

ARTICLE 2 NONRESIDENT CONTRACTORS

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.

(Ga. L. 1961, p. 480, § 2; Ga. L. 1972, p. 492, § 1; Code 1933, § 91A-6102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.)

Law reviews.

- For article discussing legal aspects of investments and trade in Georgia by foreign business enterprises, see 27 Mercer L. Rev. 629 (1976).

JUDICIAL DECISIONS

When registration required.

- If the corporation in question were a foreign supplier of equipment to be installed by others, the corporation would not have to register; but, if the corporation also installed the equipment in any wise, the corporation would be liable to and subject to the nonresident contractor's provisions. American Hosp. Supply Corp. v. Starline Mfg. Corp., 171 Ga. App. 790, 320 S.E.2d 857 (1984).

Written contract not necessary.

- Failure of parties to reduce a contract to writing does not exempt a contract from the requirements of O.C.G.A. § 48-13-31. Clover Cable of Ohio, Inc. v. Heywood, 260 Ga. 341, 392 S.E.2d 855 (1990).

Residence not determined by domicile.

- Issue of a contractor's residency was one of residence and not domicile. If the legislature wanted a contractor's domicile to determine liability under the Nonresident Contractors Act, O.C.G.A. § 48-13-30 et seq., the legislature would have used that word or defined "residence" as meaning "domicile." ADC Constr. Co. v. Hall, 191 Ga. App. 33, 381 S.E.2d 76, cert. denied, 191 Ga. App. 921, 381 S.E.2d 76 (1989).

Cited in Mayor of City of Savannah v. Norman J. Bass Constr. Co., 264 Ga. 16, 441 S.E.2d 63 (1994).

Cases Citing O.C.G.A. § 48-13-31

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Mayor of Savannah v. Norman J. Bass Constr. Co., 264 Ga. 16 (Ga. 1994).

Cited 29 times | Published | Supreme Court of Georgia | Mar 14, 1994 | 441 S.E.2d 63, 94 Fulton County D. Rep. 886

...manner and form required” by § 36-82-102.1 The City moved to dismiss Bass Construction’s action, contending that Bass Construction was a nonresident contractor; that it had not registered with the State Revenue Commissioner as required by OCGA § 48-13-31, nor executed and filed with the Revenue Commissioner the bond required by § 48-13-32; and that therefore Bass Construction was not “entitled to maintain an action to recover payment for performance on the contract in the courts of thi...
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Clover Cable of Ohio, Inc. v. Heywood, 392 S.E.2d 855 (Ga. 1990).

Cited 15 times | Published | Supreme Court of Georgia | Jul 5, 1990 | 260 Ga. 341

...(a) A nonresident contractor desiring to engage in the business of contracting in this State must register with the State Revenue Commissioner "for each contract when the total contract price or compensation to be received amounts to more than $10,000.00. . . ." OCGA § 48-13-31....