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Home » US Law » 2022 Idaho Code » Title 63 - REVENUE AND TAXATION » Chapter 15 - COLLECTION OF TAXES FROM PUBLIC WORKS CONTRACTORS

Section 63-1501 – DEFINITIONS.

63-1501. DEFINITIONS. As used in this act, the following terms shall have the following meanings: "Contracting units" shall include the state or any officer or department thereof, the counties or other subdivisions of the state, and all municipal and quasi-municipal corporations therein. "Contractor" shall mean any person, firm, copartnership, association, or corporation, foreign or domestic, […]

Section 63-1502 – CONDITIONS PRECEDENT TO CONTRACT FOR PUBLIC WORKS.

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 […]

Section 63-1503 – CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT.

63-1503. CONTRACTOR FOR PUBLIC WORKS TO PAY OR SECURE TAXES — AGREEMENT. Every contract for the construction of public works by a contracting unit of this state shall contain substantially the following provisions: The contractor, in consideration of securing the business of erecting or constructing public works in this state, recognizing that the business in […]

Section 63-1504 – DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES.

63-1504. DUTY OF PUBLIC OFFICERS TO WITHHOLD AMOUNT OF TAXES. Before the state board of examiners, the board of county commissioners, or the board of any municipal or quasi-municipal corporation or other taxing unit in this state, shall approve any claim on account of the construction of public works in this state, it shall require […]

Section 63-1505 – PENALTY FOR DERELICTION OF DUTY.

63-1505. PENALTY FOR DERELICTION OF DUTY. Any officer of a contracting unit who fails to comply with or violates any of the provisions hereof shall be liable personally and on his official bond for the amount of any tax loss by any taxing unit incurred as a result of failure to comply with the terms […]