US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 15
                           COLLECTION OF TAXES FROM
                           PUBLIC WORKS CONTRACTORS
    63-1501.  DEFINITIONS. As used in this act, the following terms shall have
the following meanings:
    "Contracting units" shall include the state or any officer or department
thereof, the counties or other subdivisions of the state, and all municipal
and quasi-municipal corporations therein.
    "Contractor" shall mean any person, firm, copartnership, association, or
corporation, foreign or domestic, entering into a contract for the
construction, erection, repair, or improvement of any kind or character of
public works in this state.
    "Taxes" shall mean all taxes, assessments, excises, and license fees
authorized to be levied, assessed, and collected under the laws of this state,
other than taxes on real property.
    "Taxing unit" shall mean the state or any officer or department thereof,
the counties or other subdivisions of the state, and all municipal and
quasi-municipal corporations therein authorized by law to assess, levy and
collect taxes.