Article

Withholding; Estimated Income Tax for Individuals

N.C. Gen. Stat. § 105-163.1— Definitions
N.C. Gen. Stat. § 105-163.1A— Ordained or licensed clergyman may elect to be considered an employee
N.C. Gen. Stat. § 105-163.2— Employers must withhold taxes
N.C. Gen. Stat. § 105-163.2A— Pension payers must withhold taxes
N.C. Gen. Stat. § 105-163.2B— North Carolina State Lottery Commission must withhold taxes
N.C. Gen. Stat. § 105-163.3— Certain payers must withhold taxes
N.C. Gen. Stat. § 105-163.4— Withholding does not create nexus
N.C. Gen. Stat. § 105-163.5— Employee withholding allowances; certificates
N.C. Gen. Stat. § 105-163.6— When employer must file returns and pay withheld taxes
N.C. Gen. Stat. § 105-163.6A— Federal determinations
N.C. Gen. Stat. § 105-163.7— Statement to employees; information to Secretary
N.C. Gen. Stat. § 105-163.8— Liability of withholding agents
N.C. Gen. Stat. § 105-163.9— Refund of overpayment to withholding agent
N.C. Gen. Stat. § 105-163.10— Withheld amounts credited to taxpayer for calendar year
N.C. Gen. Stat. § 105-163.15— Failure by individual to pay estimated income tax; interest
N.C. Gen. Stat. § 105-163.16— Overpayment refunded
N.C. Gen. Stat. § 105-163.22— Reciprocity
N.C. Gen. Stat. § 105-163.23— Withholding from federal employees
N.C. Gen. Stat. § 105-163.24— Construction of Article