10-46A-2. Prime contractors and subcontractors subject to tax.
46 words·~1 min read·
/sd/title-10/chapter-10-46/10-46a-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c).