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N.C. Gen. Stat. § 105-163.4

Withholding does not create nexus

1959, c. 1259, s. 1; 1989 (Reg

A nonresident withholding agent's act in compliance with this Article does not in itself constitute evidence that the nonresident is doing business in this State.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.