{"data":{"id":"us-nc/n.c.-gen.-stat.-105-163.4","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-163.4","heading":"Withholding does not create nexus.","body":"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.)","path":["","Article 4A. Withholding; Estimated Income Tax for Individuals."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.4.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"afb60bea8af170a1bfd051a165cdb47f4e7713ebbd8e6fff26a35b3ab01b8634","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-163.3","next":"us-nc/n.c.-gen.-stat.-105-163.5"},"notice":"GroundRules: Original legal text. Not legal advice."}