RSA 80:7-a Subcontractors' Taxes.

Whenever a person, firm or corporation enters into a contract or agreement with the state or any political subdivision thereof and such contractor employs a subcontractor to perform any of the work contemplated by such contract or agreement, it shall be a stated term or condition of such contract, that said contractor will be liable for the payment of any taxes assessed in the name of and upon the property of the subcontractor, used by said subcontractor in the performance of said subcontract if assessed while said contract is being performed, to the extent of any sum or sums that may be due from the contractor to the subcontractor at the time of or after the contractor has been notified by the collector of taxes in writing that payment of said taxes has been demanded of said subcontracto