48-13-35
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48-13-35.
At
the time a contractor registers with the commissioner, the contractor shall make
an appointment in writing of the Secretary of State or his successor in office
to be his true and lawful agent upon whom may be served all lawful process in
any action or proceeding against the nonresident contractor for state and local
taxes arising out of any contract executed or being executed in this state. The
appointment shall be evidence of the contractor´s agreement that any
process against him which is served on the Secretary of State shall be of the
same legal force and validity as if served upon him personally within the state.