105-163.4. Withholding does not create nexus.
A nonresident withholding agent's act in compliance with this Article does not in itself constitute evidence that the nonresident is doing business in this State. (1959, c. 1259, s. 1; 1989 (Reg. Sess., 1990), c. 945, s. 9; 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.