North Carolina § 105-163.8 Liability of withholding agents

North Carolina Statutes

§ 105-163.8 — Liability of withholding agents

North Carolina § 105-163.8

Ch. 105Taxation

Art. 4AWithholding; Estimated Income Tax for Individuals

Subch. ILEVY OF TAXES

This text of North Carolina § 105-163.8 (Liability of withholding agents) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-163.8 (2026).

Text

(a)A withholding agent who withholds the proper amount of income taxes under this Article and pays the withheld amount to the Secretary is not liable to any person for the amount paid. A withholding agent who fails to withhold the proper amount of income taxes or pay the amount withheld to the Secretary is liable for the amount of tax not withheld or not paid. A withholding agent who fails to withhold the amount of income taxes required by this Article or who fails to pay withheld taxes by the due date for paying the taxes is subject to the penalties provided in Article 9 of this Chapter.

(b)Repealed by Session Laws 1998-212, s. 29A.14(g), effective January 1, 1999.

(c)If a withholding agent fails to file a return and pay the tax due under this Article or files a grossly incorrect or fa

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(a) A withholding agent who withholds the proper amount of income taxes under this Article and pays the withheld amount to the Secretary is not liable to any person for the amount paid. A withholding agent who fails to withhold the proper amount of income taxes or pay the amount withheld to the Secretary is liable for the amount of tax not withheld or not paid. A withholding agent who fails to withhold the amount of income taxes required by this Article or who fails to pay withheld taxes by the due date for paying the taxes is subject to the penalties provided in Article 9 of this Chapter.
(b) Repealed by Session Laws 1998-212, s. 29A.14(g), effective January 1, 1999.
(c) If a withholding agent fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the withholding agent based on the estimate. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 12; 1997-109, s. 2; 1998-212, s. 29A.14(g); 2021-180, s. 42.13A(e).)