2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 13 - Specific, Business, and Occupation Taxes (Arts. 1 — 8)
Article 2 - Nonresident Contractors (§§ 48-13-30 — 48-13-38)

Annotations

JUDICIAL DECISIONS

O. C. G. A. § 48-13-30 et seq. was not violative of Ga. Const. 1976, Art. I, Sec. I, Para. IX as the same attack might lie logically against innumerable provisions of law which define the rights of litigants. Gorrell v. Fowler, 248 Ga. 801, 286 S. E.2d 13, 1982 Ga. LEXIS 1085 (1982).

Principal purpose of O. C. G. A. § 48-13-30 et seq. is to require that bond be posted to ensure payment of unemployment contributions which are the responsibility of the contractor. Manifestly, the article is not designed to discriminate against nonresident contractors, but to bring nonresident contractors into a parity with resident contractors relative to compliance with an important obligation under O. C. G. A. § 48-13-30 et seq. Gorrell v. Fowler, 248 Ga. 801, 286 S. E.2d 13, 1982 Ga. LEXIS 1085 (1982).

O. C. G. A. § 48-13-30 et seq. is applicable to an action in quantum meruit. Gorrell v. Fowler, 248 Ga. 801, 286 S. E.2d 13, 1982 Ga. LEXIS 1085 (1982).

When contractor stated under oath that maintenance of home, office, business records, and reporting requirements occurred in Tennessee, the trial court’s factual determination as to nonresidency is correct and does not raise a jury issue. Gorrell v. Fowler, 248 Ga. 801, 286 S. E.2d 13, 1982 Ga. LEXIS 1085 (1982).

Opinion Notes

In light of the similarity of the statutory provisions, opinions under former Ga. L. 1961, p. 480, which was subsequently repealed but was succeeded by provisions in this article, are included in the annotations for this article.

Ga. L. 1961, p. 480 is intended to provide an additional means of collecting taxes due the state and is to be in addition to existing methods. 1960-61 Ga. Op. Att'y Gen. 545 (decided under former Ga. L. 1961, p. 480).

Minimum requirements of the bond called for in Ga. L. 1961, p. 480 do not meet the minimum requirements of Ga. L. 1955, p. 389, and a qualifying subcontractor should, therefore, post both bonds. 1960-61 Ga. Op. Att'y Gen. 545 (decided under former Ga. L. 1961, p. 480).

Research References & Practice Aids

For note on the 1989 amendment to this article, see 6 Georgia St. U. L. Rev. 319 (1989).

For article, “Owner Defenses Under Georgia’s Lien Statute,” see 26 Ga. St. B. J. 76 (1989).

For article on construction law, see 42 Mercer L. Rev. 25 (1990).

Validity of privilege tax as applied to contractor performing contract with federal government, 97 A. L. R. 1257; 114 A. L. R. 347.

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 13