Article 4A - WITHHOLDING; ESTIMATED INCOME TAX FOR INDIVIDUALS
- 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 - [Effective for taxable years before January 1, 2015] North Carolina State Lottery Commission must withhold taxes
- Section 105-163.2B - [Effective for taxable years beginning on or after January 1, 2015] 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
- Section 105-163.11 through 105-163.14 - Repealed
- Section 105-163.15 - Failure by individual to pay estimated income tax; interest
- Section 105-163.16 - Overpayment refunded
- Section 105-163.17 through 105-163.18 - Repealed
- Section 105-163.19 through 105-163.21 - Repealed
- Section 105-163.22 - Reciprocity
- Section 105-163.23 - Withholding from federal employees
- Section 105-163.24 - Construction of Article