O.C.G.A.
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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.
History
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.
Annotations
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 Ga. App. LEXIS 2339 (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 Ga. LEXIS 266 (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, 1989 Ga. App. LEXIS 469 (1989).
Notes of Decisions
Health Horizons, Inc. v. State Farm Mut. Auto. Ins., 521 S.E.2d 383 (Ga. Ct. App. 1999).
· cites it 4× “See OCGA § 48-13-31. A certificate of authority from the Secretary of State does not exempt a nonresident contractor from registration with the State Revenue Commissioner.”
George C. Carroll Constr. Co. v. Langford Constr. Co., 355 S.E.2d 756 (Ga. Ct. App. 1987).
· cites it 4× “a nonresident contractor as defined (OCGA § 48-13-30), who desires to engage in the contracting business in Georgia, must register with the Revenue Commissioner when the total contract price or compensation to be received amounts to more than $10,000 (OCGA § 48-13-31), and…”
Mayor of Savannah v. Norman J. Bass Constr. Co., 441 S.E.2d 63 (Ga. 1994).
· cites it 2× “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…”
Rehco Corp. v. California Pizza Kitchen, Inc., 383 S.E.2d 643 (Ga. Ct. App. 1989).
· cites it 3× “Further, the Act specifically provides that it applies to “each nonresident contractor” based on the contract price, OCGA § 48-13-31, and without regard to any revenue liability the contractor may incur to the State.”
Clover Cable of Ohio, Inc. v. Heywood, 392 S.E.2d 855 (Ga. 1990).
· cites it 2× “” OCGA § 48-13-31. The failure of the parties to reduce such a contract to writing does not exempt the contract from these requirements.”
Underground Festival, Inc. v. McAfee Eng'g Co., 447 S.E.2d 683 (Ga. Ct. App. 1994).
· cites it 4× “The Act requires nonresident contractors doing business in this state to register with the Commissioner of Revenue whenever the total price of a contract is greater than $10,000, OCGA § 48-13-31, and to obtain a bond ensuring payment of state and local taxes before commencing…”
Mayor of Savannah v. Batson-Cook Co., 714 S.E.2d 242 (Ga. Ct. App. 2011).
· cites it 2× “The city argues the trial court should have dismissed Raito’s complaint because at the time it filed the lawsuit, it had not registered with the state as required by the Nonresident Contractors Act, OCGA § 48-13-31. Raito filed suit on March 6, 2008.”
Lenox Hotel Co. v. Charter Builders, Inc., 717 F. Supp. 1558 (N.D. Ga. 1989).
· cites it 4× “Plaintiff maintains that defendants have not complied with “this article” referred to in the above statute by not complying with O.C.G.A. § 48-13-31 and § 48-13-32. In relevant part, O.”
Fuller Enter., Inc. v. Hardin Constr. Grp., Inc., 424 S.E.2d 311 (Ga. Ct. App. 1992).
· cites it 2× “’ OCGA § 48-13-31. [Further, before] entering into the performance of the contract, a contractor must execute a bond in an amount equal to 10% of the contract price or compensation to be received, OCGA § 48-13-32 (c) (1); when this is impracticable, a blanket or master bond is…”
Adams v. PPT, Inc., 382 S.E.2d 732 (Ga. Ct. App. 1989).
· cites it 2× “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.”
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