There is a newer version of the North Carolina General Statutes
2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 4A - Withholding; Estimated Income Tax for Individuals.
- Section 105-163.1 - 1. Definitions.
- Section 105-163.1A - 1A. Ordained or licensed clergyman may elect to be considered an employee.
- Section 105-163.2 - 2. Employers must withhold taxes.
- Section 105-163.2A - 2A. Pension payers must withhold taxes.
- Section 105-163.2B - 2B. (Effective for taxable years beginning before January 1, 2014) North Carolina State Lottery Commission must withhold taxes.
- Section 105-163.3 - 3. Certain payers must withhold taxes.
- Section 105-163.4 - 4. Withholding does not create nexus.
- Section 105-163.5 - 5. Employee exemptions allowable; certificates.
- Section 105-163.6 - 6. When employer must file returns and pay withheld taxes.
- Section 105-163.6A - 6A. Federal corrections.
- Section 105-163.7 - 7. Statement to employees; information to Secretary.
- Section 105-163.8 - 8. Liability of withholding agents.
- Section 105-163.9 - 9. Refund of overpayment to withholding agent.
- Section 105-163.10 - 10. Withheld amounts credited to taxpayer for calendar year.
- Section 105-163.11 through 105-163.14 - 11 through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
- Section 105-163.15 - 15. Failure by individual to pay estimated income tax; interest.
- Section 105-163.16 - 16. Overpayment refunded.
- Section 105-163.17 through 105-163.18 - 17 through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
- Section 105-163.19 through 105-163.21 - 19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4.
- Section 105-163.22 - 22. Reciprocity.
- Section 105-163.23 - 23. Withholding from federal employees.
- Section 105-163.24 - 24. Construction of Article.
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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