N.C. Gen. Stat. § 105-163.4

Current through Session Law 2024-53

Section 105-163.4 - Withholding does not create nexus

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.

N.C. Gen. Stat. § 105-163.4

1959, c. 1259, s. 1; 1989 (Reg. Sess., 1990), c. 945, s. 9; 1997-109, s. 2.