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2019 North Carolina General Statutes
Chapter 105 - Taxation
Article 4A - Withholding; Estimated Income Tax for Individuals.
- §§ 105-163.010 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.011 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.012 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.013 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.014 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.015 - Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.
- § 105-163.1 - Definitions.
- § 105-163.1A - Ordained or licensed clergyman may elect to be considered an employee.
- § 105-163.2 - Employers must withhold taxes.
- § 105-163.2A - Pension payers must withhold taxes.
- § 105-163.2B - (Effective for taxable years before January 1, 2015) North Carolina State Lottery Commission must withhold taxes.
- § 105-163.3 - Certain payers must withhold taxes.
- § 105-163.4 - Withholding does not create nexus.
- § 105-163.5 - Employee withholding allowances; certificates.
- § 105-163.6 - When employer must file returns and pay withheld taxes.
- § 105-163.6A - Federal determinations.
- § 105-163.7 - Statement to employees; information to Secretary.
- § 105-163.8 - Liability of withholding agents.
- § 105-163.9 - Refund of overpayment to withholding agent.
- § 105-163.10 - Withheld amounts credited to taxpayer for calendar year.
- §§ 105-163.11 through 105-163.14 - through 105-163.14: Repealed by Session Laws 1985, c. 443, s. 1.
- § 105-163.15 - Failure by individual to pay estimated income tax; interest.
- § 105-163.16 - Overpayment refunded.
- §§ 105-163.17 through 105-163.18 - through 105-163.18: Repealed by Session Laws 1997, c. 109, s. 2.
- §§ 105-163.19 through 105-163.21 - through 105-163.Repealed by Session Laws 1967, c. 1110, s. 4.
- § 105-163.22 - Reciprocity.
- § 105-163.23 - Withholding from federal employees.
- § 105-163.24 - Construction of Article.
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