{"data":{"id":"us-nc/n.c.-gen.-stat.-105-163.9","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-163.9","heading":"Refund of overpayment to withholding agent.","body":"A withholding agent who pays the Secretary more under this Article than the Article requires the agent to pay may obtain a refund of the overpayment by filing a request for a refund with the Secretary. No refund is allowed, however, if the withholding agent withheld the amount of the overpayment from the wages or compensation of the agent's employees or contractors. A withholding agent must file a request for a refund within the time period set in G.S. 105-241.6. Interest accrues on a refund as provided in G.S. 105-241.21. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1975, c. 74, s. 1; 1981 (Reg. Sess., 1982), c. 1223, s. 3; 1989 (Reg. Sess., 1990), c. 945, s. 13; 1997-109, s. 2; 2007-491, s. 18; 2008-187, s. 15.)","path":["","Article 4A. Withholding; Estimated Income Tax for Individuals."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-163.9.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"775cbcb60cce1e3703197381ab79ce7006593418a320103e40c82fed5af323d0","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-163.8","next":"us-nc/n.c.-gen.-stat.-105-163.10"},"notice":"GroundRules: Original legal text. Not legal advice."}