GroundRules
N.C. Gen. Stat. § 105-163.4: Withholding does not create nexus.
Where this section sits in the code
- Article 4A. Withholding; Estimated Income Tax for Individuals.
A nonresident withholding agent's act in compliance with this Article does not in itself constitute evidence that the nonresident is doing business in this State. (1959, c. 1259, s. 1; 1989 (Reg. Sess., 1990), c. 945, s. 9; 1997-109, s. 2.)
Collected 2026-08-27T18:15:52Z. Source file · JSON