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Laws of North Carolina (Last Updated: May 12, 2015) |
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Chapter105. Taxation. |
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SubchapterI. LEVY OF TAXES |
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Article4A. Withholding; Estimated Income Tax for Individuals |
| § 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 beginning on or after January 1, 2014) 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. (Effective for taxable years beginning on or after January 1, 2014) Employee withholding allowances; certificates |
| § 105-163.6. When employer must file returns and pay withheld taxes |
| § 105-163.6A. Federal corrections |
| § 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. Repealed by Session Laws 1985, c. 443, s. 1 |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. Repealed by Session Laws 1997, c. 109, s. 2 |
| §§ 105-163.19 through 105-163.21. Repealed by Session Laws 1967, c. 1110, s. 4 |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 |