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  2. U.S. State Codes
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  4. North-Carolina
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  6. Chapter 105 - Taxation
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  8. Article 4A - Withholding; Estimated Income Tax ...


Article 4A - 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 before January 1, 2015) 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 - Employee withholding allowances; certificates.
  • § 105-163.6 - When employer must file returns and pay withheld taxes.
  • § 105-163.6A - Federal determinations.
  • § 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.
  • § 105-163.15 - 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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