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2018 Georgia Code 48-13-30 | Car Wreck Lawyer

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 2 NONRESIDENT CONTRACTORS

48-13-30. "Contractor" defined.

As used in this article, the term "contractor" means any person engaged in the business of constructing, altering, repairing, dismantling, or demolishing buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks and towers, airports, dams, water wells, pipelines, and every other type of structure, project, development, or improvement coming within the definition of real property or personal property including, but not limited to, constructing, altering, or repairing of property to be held either for sale or rental, and all subcontractors so engaged.

(Ga. L. 1961, p. 480, § 1; Code 1933, § 91A-6101, enacted by Ga. L. 1978, p. 309, § 2.)

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, it 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).

Construction of a telecommunications line fits within the definition of contracting activities under O.C.G.A. § 48-13-30. Clover Cable of Ohio, Inc. v. Heywood, 260 Ga. 341, 392 S.E.2d 855 (1990).

Subcontractor's exempt status from the sales and use tax provisions of O.C.G.A. § 48-8-63 did not confer upon the subcontractor an automatic exemption from compliance with O.C.G.A. Art. 2, Ch. 13, T. 48. Adams v. PPT, Inc., 191 Ga. App. 729, 382 S.E.2d 732 (1989).

Provider of services not exempted.

- In defining the term "contractor", O.C.G.A. § 48-13-30 does not exempt a provider of services. Adams v. PPT, Inc., 191 Ga. App. 729, 382 S.E.2d 732 (1989).

Substantial compliance by contractor.

- When a nonresident contractor did not comply with O.C.G.A. Art. 2, Ch. 13, T. 48 prior to beginning the contractor's work but, as part of the contractor's contract with Department of Transportation (DOT), signed performance and payment bonds for 100 percent of the amount of the contract that expressly covered the payment of all state and local taxes and, prior to completion of the project, completed all steps to comply with the article, the contractor substantially complied with the article, thus, the trial court did not err in denying the DOT's motion to dismiss the contractor's action for additional compensation. DOT v. Moseman Constr. Co., 260 Ga. 369, 393 S.E.2d 258 (1990).

Burden of proving defense of noncompliance.

- Noncompliance with the Nonresident Contractors Act, O.C.G.A. § 48-13-30 et seq., is an affirmative defense asserted by the owner and, although it need not be pled, the owner has the burden of proving the elements of the defense the owner asserts. Underground Festival, Inc. v. McAfee Eng'r Co., 214 Ga. App. 243, 447 S.E.2d 683 (1994).

Dismissal of action not required.

- Failure of business to comply with Georgia Nonresident Contractors Act, O.C.G.A. § 48-13-30 et seq., did not require dismissal of action against a corporation; the fraud claims at issue arose out of a proposed merger agreement and did not depend upon a contract to perform work in Georgia or upon the recovery of payment for performance under the contract. Infrasource, Inc. v. Hahn Yalena Corp., 272 Ga. App. 703, 613 S.E.2d 144 (2005).

RESEARCH REFERENCES

C.J.S.

- 56 C.J.S., Mechanics' Liens, §§ 82, 87 et seq.

Cases Citing O.C.G.A. § 48-13-30

Total Results: 3  |  Sort by: Relevance  |  Newest First

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Hardin Constr. Grp., Inc. v. Fuller Enter., Inc., 462 S.E.2d 130 (Ga. 1995).

Cited 25 times | Published | Supreme Court of Georgia | Sep 11, 1995 | 265 Ga. 770, 95 Fulton County D. Rep. 2810

...nst Hardin Construction Group, Inc. pursuant to OCGA § 9-9-12. Hardin answered that Fuller had failed to seek confirmation within the one year period contemplated by OCGA § 9-9-12 and had failed to comply with the Nonresident Contractors Act, OCGA § 48-13-30 et seq., and served discovery requests related to these defenses....
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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

...S90A0013, Burnup cross-appeals the trial court's failure to dismiss all of Clover's claims against Burnup, and Burnup argues that portions of an affidavit relied upon by Clover were inadmissible. Held: *343 1. Under the broad language contained in OCGA § 48-13-30, construction of a telecommunications line fits within the definition of contracting activities under the Act....
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Dep't of Transp. v. Moseman Constr. Co., 393 S.E.2d 258 (Ga. 1990).

Cited 7 times | Published | Supreme Court of Georgia | Jul 12, 1990 | 260 Ga. 369

...Its action against the DOT alleged that the DOT owed it additional money for work done on the I-85/I-285 interchange south of Atlanta. The DOT moved to dismiss based on Moseman's noncompliance with the Georgia Nonresident Contractors Act (NCA), OCGA § 48-13-30 et seq....