TITLE 63

REVENUE AND TAXATION

CHAPTER 15

COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS

63-1502.  Conditions precedent to contract for public works. Before entering into a contract for the construction of any public works in this state, the contracting unit shall require as conditions precedent that the contractor be authorized to do business in this state and that he furnish satisfactory evidence that he has paid or secured to the satisfaction of the respective taxing units all taxes for which he or his property is liable then due or delinquent.

History:

[63-1502, added 1937, ch. 246, sec. 2, p. 440.]