There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 105 - Taxation.
Article 4A - Withholding; Estimated Income Tax for Individuals.
- § 105-163.1 - 1. Definitions.
- § 105-163.1A - 1A. Ordained or licensed clergyman may elect to be considered an employee.
- § 105-163.2 - 2. Employers must withhold taxes.
- § 105-163.2A - 2A. Pension payers must withhold taxes.
- § 105-163.2B - 2B. (Effective for taxable years beginning before January 1, 2014) North Carolina State Lottery Commission must withhold taxes.
- § 105-163.3 - 3. Certain payers must withhold taxes.
- § 105-163.4 - 4. Withholding does not create nexus.
- § 105-163.5 - 5. (Effective for taxable years before January 1, 2014) Employee exemptions allowable; certificates.
- § 105-163.6 - 6. When employer must file returns and pay withheld taxes.
- § 105-163.6A - 6A. Federal corrections.
- § 105-163.7 - 7. Statement to employees; information to Secretary.
- § 105-163.8 - 8. Liability of withholding agents.
- § 105-163.9 - 9. Refund of overpayment to withholding agent.
- § 105-163.10 - 10. Withheld amounts credited to taxpayer for calendar year.
- §§ 105-163.11 through 105-163.14 - 11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
- § 105-163.15 - 15. Failure by individual to pay estimated income tax; interest.
- § 105-163.16 - 16. Overpayment refunded.
- §§ 105-163.17 through 105-163.18 - 17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
- §§ 105-163.19 through 105-163.21 - 19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
- § 105-163.22 - 22. Reciprocity.
- § 105-163.23 - 23. Withholding from federal employees.
- § 105-163.24 - 24. Construction of Article.
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