North Carolina § 105-163 - 22. Reciprocity.
Full text of North Carolina North Carolina General Statutes § 105-163 — 22. Reciprocity., with citation guidance and answers to common questions.
§ 105-163. 22. Reciprocity.
The Secretary may, with the approval of the Attorney General, enter into agreements with the taxing authorities of states having income tax withholding statutes that govern the amounts to be withheld from the wages and salaries of residents of the other state or states under the provisions of this Article when the other state or states grant similar treatment to the residents of this State. The agreements may provide for recognition of the anticipated tax credits allowed under the provisions of G.S. 105-153.9 in determining the amounts to be withheld. History (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997-109, s. 2; 2014-3, s. 14.28.) Effect of Amendments. - Session Laws 2014-3, s. 14.28, effective May 29, 2014, in the first sentence, substituted "that govern" for "with such agreements to govern," in the second sentence, substituted "G.S. 105-153.9" for "G.S. 105-151," and made minor stylistic changes.
Frequently Asked Questions About North Carolina § 105-163
What does North Carolina General Statutes § 105-163 cover?
Section 105-163 ("22. Reciprocity.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-163?
A common citation format is "North Carolina General Statutes § 105-163" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-163 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.