105-163.9. Refund of overpayment to withholding agent.
A withholding agent who pays the Secretary more under this Article than the Article requires the agent to pay may obtain a refund of the overpayment by filing a request for a refund with the Secretary. No refund is allowed, however, if the withholding agent withheld the amount of the overpayment from the wages or compensation of the agent's employees or contractors. A withholding agent must file a request for a refund within the time period set in G.S. 105-241.6. Interest accrues on a refund as provided in G.S. 105-241.21. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1975, c. 74, s. 1; 1981 (Reg. Sess., 1982), c. 1223, s. 3; 1989 (Reg. Sess., 1990), c. 945, s. 13; 1997-109, s. 2; 2007-491, s. 18; 2008-187, s. 15.)
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.