North Carolina Statutes
§ 105-163.24 — Construction of Article
North Carolina·Ch. 105 Taxation·Art. 4A Withholding; Estimated Income Tax for Individuals·Subch. I LEVY OF TAXES
This Article shall be liberally construed in pari materia with Article 4 of this Chapter to the end that taxes levied by Article 4 shall be collected with respect to wages and compensation by withholding agents' withholding of the appropriate amounts and by individuals' payments in installments of income tax with respect to income not subject to withholding. (1959, c. 1259, s. 1; 1997-109, s. 2.)
§§ 105-163.25 through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.
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Legislative History
(1959, c. 1259, s. 1; 1997-109, s. 2.)
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payable