Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
Section 48-13-30 - "Contractor" defined — Georgia Law | CourtGPT
  1. Home/
  2. Laws/
  3. Georgia/
  4. Title 48 - Revenue and Taxation/
  5. Chapter 13 - Specific, Business, and Occupation Taxes/
  6. Article 2 - Nonresident Contractors/
  7. Section 48-13-30 - "Contractor" defined
Georgia Legal Code

Section 48-13-30 - "Contractor" defined

Ask AI about this
As used in this article, the term 'contractor' means any person engaged in the business of constructing, altering, repairing, dismantling, or demolishing buildings, roads, bridges, viaducts, sewers, water and gas mains, streets, disposal plants, water filters, tanks and towers, airports, dams, water wells, pipelines, and every other type of structure, project, development, or improvement coming within the definition of real property or personal property including, but not limited to, constructing, altering, or repairing of property to be held either for sale or rental, and all subcontractors so engaged.