There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
ARTICLE 2 - NONRESIDENT CONTRACTORS
§ 48-13-31 - Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition
O.C.G.A. 48-13-31 (2010)48-13-31. Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition
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.
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