North Carolina § 105-163 - 9. Refund of overpayment to withholding agent.

§ 105-163. 9. Refund of overpayment to withholding agent.

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 . History (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.) Editor's Note. - Session Laws 2007-491, s. 18, amended this section in the coded bill drafting format provided by G.S. 120-20.1 . In the third sentence, the act struck through "105-266" but failed to strike through the "G.S." that immediately preceded it. Session Laws 2008-187, s. 15, corrected the oversight. Session Laws 2007-491, s. 47, provides: "G.S. 105-241.10, as enacted by Section 1 of this act, and Sections 6, 15, 16, 17, and 22 are effective for taxable years beginning on or after January 1, 2007. Section 14 is effective for taxable years beginning on or after January 1, 2008. Sections 45, 46, and 47 are effective when they become law. The remainder of this act becomes effective January 1, 2008. The procedures for review of disputed tax matters enacted by this act apply to assessments of tax that are not final as of the effective date of this act and to claims for refund pending on or filed on or after the effective date of this act. This act does not affect matters for which a petition for review was filed with the Tax Review Board under G.S. 105-241.2 [repealed] before the effective date of this act. The repeal of G.S. 105-122(c) and G.S. 105-130.4(t) and Sections 11 and 12 apply to requests for alternative apportionment formulas filed on or after the effective date of this act. A petition filed with the Tax Review Board for an apportionment formula before the effective date of this act is considered a request under G.S. 105-122(c1) or G.S. 105-130.4(t1) , as appropriate." Effect of Amendments. - Session Laws 2007-491, s. 18, effective January 1, 2008, substituted "a request" for "an application" in the first and third sentences, and substituted "G.S. 105-241.6" for "105-266" and "G.S. 105-241.21" for "G.S. 105-266" in the third and last sentences, respectively. For applicability, see Editor's note. Session Laws 2008-187, s. 15, effective August 7, 2008, deleted "G.S." preceding "G.S. 105-241.6" in the third sentence.