§ 105-163.1 Definitions
§ 105-163.1A Ordained or licensed clergyman may elect to be considered an employee
§ 105-163.2 Employers must withhold taxes
§ 105-163.2A Pension payers must withhold taxes
§ 105-163.2B North Carolina State Lottery Commission must withhold taxes
§ 105-163.3 Certain payers must withhold taxes
§ 105-163.4 Withholding does not create nexus
§ 105-163.5 Employee withholding allowances; certificates
§ 105-163.6 When employer must file returns and pay withheld taxes
§ 105-163.6A Federal determinations
§ 105-163.7 Statement to employees; information to Secretary
§ 105-163.8 Liability of withholding agents
§ 105-163.9 Refund of overpayment to withholding agent
§ 105-163.10 Withheld amounts credited to taxpayer for calendar year
§ 105-163.15 Failure by individual to pay estimated income tax; interest
§ 105-163.16 Overpayment refunded
§ 105-163.22 Reciprocity
§ 105-163.23 Withholding from federal employees
§ 105-163.24 Construction of Article
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Terms Used In North Carolina General Statutes > Chapter 105 > Article 4A - Withholding; Estimated Income Tax for Individuals

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
  • in writing: may be construed to include printing, engraving, lithographing, and any other mode of representing words and letters: Provided, that in all cases where a written signature is required by law, the same shall be in a proper handwriting, or in a proper mark. See North Carolina General Statutes 12-3
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: shall be construed to mean a calendar month, unless otherwise expressed; and the word "year" a calendar year, unless otherwise expressed; and the word "year" alone shall be equivalent to the expression "year of our Lord. See North Carolina General Statutes 12-3
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3