---
title: O.C.G.A. § 48-13-31. Registration of nonresident contractors; minimum contract price; reports with respect to liability; registration fees; disposition.
collection: code
id: 48-13-31
cite_as: O.C.G.A. § 48-13-31 (2025)
canonical_url: https://georgiacommons.org/code/48-13-31
md_url: https://georgiacommons.org/code/48-13-31.md
text_url: https://georgiacommons.org/code/48-13-31/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=183
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-13.md
previous: https://georgiacommons.org/code/48-13-30.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / SPECIFIC, BUSINESS, AND OCCUPATION TAXES / NONRESIDENT CONTRACTORS
---

# O.C.G.A. § 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.

## History

Ga. L. 1961, p. 480, § 2; Ga. L. 1972, p. 492, § 1; Code 1933, § 91A-6102, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.

## Law Reviews

For article discussing legal aspects of investments and trade in Georgia by foreign business enterprises, see 27 Mercer L. Rev. 629 (1976).