US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 15
                           COLLECTION OF TAXES FROM
                           PUBLIC WORKS CONTRACTORS
    63-1503.  CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES -- AGREEMENT.
Every contract for the construction of public works by a contracting unit of
this state shall contain substantially the following provisions:
    The contractor, in consideration of securing the business of erecting or
constructing public works in this state, recognizing that the business in
which he is engaged is of a transitory character, and that in the pursuit
thereof, his property used therein may be without the state when taxes,
excises, or license fees to which he is liable become payable, agrees:
    1.  To pay promptly when due all taxes, (other than on real property),
excises and license fees due to the state, its subdivisions, and municipal and
quasi-municipal corporations therein, accrued or accruing during the term of
this contract, whether or not the same shall be payable at the end of such
term;
    2.  That if the said taxes, excises, and license fees are not payable at
the end of said term, but liability for the payment thereof exists, even
though the same constitute liens upon his property, to secure the same to the
satisfaction of the respective officers charged with the collection thereof;
and
    3.  That, in the event of his default in the payment or securing of such
taxes, excises, and license fees, to consent that the department, officer,
board, or taxing unit entering into this contract may withhold from any
payment due him hereunder the estimated amount of such accrued and accruing
taxes, excises, and license fees for the benefit of all taxing units to which
said contractor is liable.