Withholding; Estimated Income Tax for Individuals.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Withholding; Estimated Income Tax for Individuals.

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Sections
105-163.010

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.011

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.012

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.013

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.014

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.015

Repealed pursuant to former G.S. 105-163.015(d), effective for investments made on or after January 1, 2014.

Section
105-163.1

Definitions.

Section
105-163.1A

Ordained or licensed clergyman may elect to be considered an employee.

Section
105-163.2

Employers must withhold taxes.

Section
105-163.2A

Pension payers must withhold taxes.

Section
105-163.2B

North Carolina State Lottery Commission must withhold taxes.

Section
105-163.3

Certain payers must withhold taxes.

Section
105-163.4

Withholding does not create nexus.

Section
105-163.5

Employee withholding allowances; certificates.

Section
105-163.6

When employer must file returns and pay withheld taxes.

Section
105-163.6A

Federal determinations.

Section
105-163.7

Statement to employees; information to Secretary.

Section
105-163.8

Liability of withholding agents.

Section
105-163.9

Refund of overpayment to withholding agent.

Section
105-163.10

Withheld amounts credited to taxpayer for calendar year.

Sections
105-163.11 through 105-163.14 - through 105

163.14: Repealed by Session Laws 1985, c. 443, s. 1.

Section
105-163.15

Failure by individual to pay estimated income tax; interest.

Section
105-163.16

Overpayment refunded.

Sections
105-163.17 through 105-163.18 - through 105

163.18: Repealed by Session Laws 1997, c. 109, s. 2.

Sections
105-163.19 through 105-163.21 - through 105

163.Repealed by Session Laws 1967, c. 1110, s. 4.

Section
105-163.22

Reciprocity.

Section
105-163.23

Withholding from federal employees.

Section
105-163.24

Construction of Article.