A new state contractor tax law that goes into effect on April 20 requires contractors to file a state tax form when they perform work on state projects.
The new law also mandates that contractors pay taxes for the full amount of work done by their state agency, whether or not the state agency has the authority to do so.
The new tax form will go into effect at the beginning of the fiscal year, which begins on April 17.
Under the law, contractors who perform work for a state agency must file the form with the state within 15 days of the date of the work, the law states.
If a contractor is late in filing the tax return, the state has 60 days to collect the tax from the contractor, but the agency has up to 90 days to pay the tax, according to the law.
If the agency refuses to collect from a contractor, the agency can take the contractor to court.
The law requires the state to pay back the state for the cost of legal fees incurred by the agency and for legal costs incurred by state attorneys.
The law also requires contractors who work on projects that involve public works to file an annual report with the agency, but it is not clear how much that report will cost the agency.