Withholding Tax Article 4A - Withholding; Estimated Income Tax for Individuals The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 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
Withholding Tax Article 4A - Withholding; Estimated Income Tax for Individuals The North Carolina General Assembly offers access to the General Statutes on the Internet as a service to the public. While every effort is made to ensure the accuracy and completeness of the statutes, the North Carolina General Assembly is not responsible for any errors or omissions which may occur in these files. A printed copy of any of the statutes including notes information is available in a library or courthouse setting or in the online statues available through LexisNexis on a subscription basis. Read the Caveats in their entirety. Click on the statute reference to review the law on the General Assembly's web site. 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
