2005 North Carolina Code - General Statutes § 105-163.22. Reciprocity.

§ 105‑163.22.  Reciprocity.

The Secretary may, with the approval of the Attorney General, enter into agreements with the taxing authorities of states having income tax withholding statutes with such agreements to govern the amounts to be withheld from the wages and salaries of residents of such other state or states under the provisions of this Article when such other state or states grant similar treatment to the residents of this State.  Such agreements may provide for recognition of the anticipated tax credits allowed under the provisions of G.S. 105‑151 in determining the amounts to be withheld. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997‑109, s. 2.)