Extends the timeframe for the division of taxation to review nonresident contractor cases and provides a specific penalty for noncompliance with the.

This bill amends the General Laws to extend the timeframe for the division of taxation to review cases involving nonresident contractors. It also establishes a specific penalty for noncompliance with the statute's withholding requirements. The bill defines a "nonresident contractor" as one who does not maintain a regular place of business in the state. This act takes effect upon passage.

Extends the timeframe for the division of taxation to review nonresident contractor cases and provides a specific penalty for noncompliance with the.

This bill amends the General Laws to extend the timeframe for the division of taxation to review cases involving nonresident contractors. It also establishes a specific penalty for noncompliance with the statute's withholding requirements. The bill defines a "nonresident contractor" as one who does not maintain a regular place of business in the state. This act takes effect upon passage.