105-163.24. Construction of Article.
This Article shall be liberally construed in pari materia with Article 4 of this Chapter to the end that taxes levied by Article 4 shall be collected with respect to wages and compensation by withholding agents' withholding of the appropriate amounts and by individuals' payments in installments of income tax with respect to income not subject to withholding. (1959, c. 1259, s. 1; 1997-109, s. 2.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 4A - Withholding; Estimated Income Tax for Individuals.
§ 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 - 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.
§ 105-163.15 - Failure by individual to pay estimated income tax; interest.
§ 105-163.16 - Overpayment refunded.