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Ch. 640
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Martin O'Malley, Governor
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maintain a regular place of business in the State, pending certain tax
compliance verification.
BY repealing
Article - Tax - General
Section 13-803
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
[13-803.
(a) (1) In this section the following words have the meanings indicated.
(2) "Nonresident contractor" means a contractor that does not
maintain a regular place of business in this State.
(3) (i) "Regular place of business" means:
1. a bona fide office, other than a statutory office;
2. a factory;
3. a warehouse; or
4. any other space in this State:
A. at which a person is doing business in its own name in
a regular and systematic manner; and
B. that is continuously maintained, occupied, and used
by the person in carrying on its business through its regular employees regularly in
attendance.
(ii) "Regular place of business" does not include a temporary
office at the site of construction.
(b) (1) Except as provided in paragraph (2) or (3) of this subsection, any
person doing business with a nonresident contractor under a contract that equals or
exceeds $50,000 or reasonably can be expected to equal or exceed $50,000 shall
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- 4039 -
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