Subcontractors

Classified subcontractors. Income tax deduction for payments to, §48-7-38. Sales and use taxes. Contractors furnishing tangible personal property and services. Withholding of payments due subcontractor, §48-8-63. CONTRACTORS —Cont’d Superior courts. Nonresident contractors. Actions against, §48-13-36. Taxation. Sales and use taxes. Furnishing tangible personal property and services, §48-8-63. Overhead materials. Government contractor’s sales and use tax exemption, §48-8-3. Tax collections, §48-2-6. Venue. Nonresident contractors. Actions against, §48-13-36. CONTRACTS. County property taxes. County boards of tax assessors. Employment contracts with persons to assist board, §48-5-298. Equalization of assessments. Formation of joint county property appraisal staff, §48-5-265. Institutions of higher education to provide courses of instruction to appraisers, §48-5-268. Persons to render advice or assistance, §48-5-265. Sharing appraisal staff, §48-5-265. County tax collectors. Lock box system, §48-5-147. County tax commissioners. Use of lock box system, §48-5-147. Municipal property taxes. Contracts with tax commissioners to assess and collect municipal taxes and prepare tax digest, §48-5-359.1. Property taxes.