Withholding Tax

Article 4A - Withholding; Estimated Income Tax for Individuals

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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 North Carolina 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 exemptions allowable; 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 created to taxpayer for calendar year
105-163.15 Failure by individual to pay estimated income tax; interest
105-163.16 Overpayment refunded
105-163.22 Reciprocity
105-163.23 Withholding from federal employees
105-163.24 Construction of Article
   
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