N.C. Gen. Stat. § 105-163.4
Withholding does not create nexus
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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.
History
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.