US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 15
                           COLLECTION OF TAXES FROM
                           PUBLIC WORKS CONTRACTORS
    63-1504.  DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES. Before the
state board of examiners, the board of county commissioners, or the board of
any municipal or quasi-municipal corporation or other taxing unit in this
state, shall approve any claim on account of the construction of public works
in this state, it shall require that the claimant furnish evidence that he has
paid all taxes, excises, and license fees due to the state and its taxing
units, due and payable during the term of the contract for such construction,
and that he has secured all such taxes, excises, and license fees liability
for the payment of which has accrued during the term of such contract,
notwithstanding they may not yet be due or payable.