N.C. Gen. Stat. § 105-163.6A

Current through Session Law 2024-53

Section 105-163.6A - Federal determinations

If the amount of taxes an employer is required to withhold and pay under the Code is changed or corrected, the provisions of G.S. 105-159 apply to employers, pension payers, and every other payer required to withhold taxes under this Article. Failure of an employer to comply with this section does not, however, affect an individual's right to a credit under G.S. 105-163.10.

N.C. Gen. Stat. § 105-163.6A

Amended by 2018 N.C. Sess. Laws 5,s. 38.3-d, eff. 6/12/2018.

Amended by 2007 N.C. Sess. Laws 491,s. 17, eff. 1/1/2007.

1993 (Reg. Sess., 1994), c. 582, s. 4.

2007 N.C. Sess. Laws 491,s. 47, provides, in part, "G.S. 105-241.10, as enacted by Section 1 of this act, and Sections 6, 15, 16, 17, and 22 are effective for taxable years beginning on or after January 1, 2007."