North Carolina General Statutes
Chapter 105 - Taxation
Article 4A - Withholding; Estimated Income Tax for Individuals.

§ 105-163.1 - Definitions. - 105-163.1. Definitions. The following definitions apply in this Article: (1)...

§ 105-163.1A - Ordained or licensed clergyman may elect to be considered an employee. - 105-163.1A. Ordained or licensed clergyman may elect to be considered...

§ 105-163.2 - Employers must withhold taxes. - 105-163.2. Employers must withhold taxes. (a) Withholding Required. - An...

§ 105-163.2A - Pension payers must withhold taxes. - 105-163.2A. Pension payers must withhold taxes. (a) Definitions. - The...

§ 105-163.2B - North Carolina State Lottery Commission must withhold taxes. - 105-163.2B. North Carolina State Lottery Commission must withhold taxes. The...

§ 105-163.3 - Certain payers must withhold taxes. - 105-163.3. Certain payers must withhold taxes. (a) Requirement. - Every...

§ 105-163.4 - Withholding does not create nexus. - 105-163.4. Withholding does not create nexus. A nonresident withholding agent's...

§ 105-163.5 - Employee withholding allowances; certificates. - 105-163.5. Employee withholding allowances; certificates. (a) An employee receiving wages...

§ 105-163.6 - When employer must file returns and pay withheld taxes. - 105-163.6. When employer must file returns and pay withheld taxes....

§ 105-163.6A - Federal determinations. - 105-163.6A. Federal determinations. If the amount of taxes an employer...

§ 105-163.7 - Statement to employees; information to Secretary. - 105-163.7. Statement to employees; information to Secretary. (a) Report to...

§ 105-163.8 - Liability of withholding agents. - 105-163.8. Liability of withholding agents. (a) A withholding agent who...

§ 105-163.9 - Refund of overpayment to withholding agent. - 105-163.9. Refund of overpayment to withholding agent. A withholding agent...

§ 105-163.10 - Withheld amounts credited to taxpayer for calendar year. - 105-163.10. Withheld amounts credited to taxpayer for calendar year. The...

§ 105-163.15 - Failure by individual to pay estimated income tax; interest. - 105-163.15. Failure by individual to pay estimated income tax; interest....

§ 105-163.16 - Overpayment refunded. - 105-163.16. Overpayment refunded. If the amount of wages or compensation...

§ 105-163.22 - Reciprocity. - 105-163.22. Reciprocity. The Secretary may, with the approval of the...

§ 105-163.23 - Withholding from federal employees. - 105-163.23. Withholding from federal employees. The Secretary is designated as...

§ 105-163.24 - Construction of Article. - 105-163.24. Construction of Article. This Article shall be liberally construed...