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 |