North Carolina Statutes
§ 105-163.24 — Construction of Article
North Carolina § 105-163.24
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 4AWithholding; Estimated Income Tax for Individuals
Subch. ILEVY OF TAXES
This text of North Carolina § 105-163.24 (Construction of Article) 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. § 105-163.24 (2026).
Text
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Repealed by Session Laws 1999-337, s. 16§ 105-113.10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 payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-163.24, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-163.24.