§ 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

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.
  • 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.
  • 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.