reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-163.6A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.6A - Federal determinations.

 105-163.6A. Federal determinations.If the amount of taxes an employer is required to withhold and pay under the Code is changed or corrected, the provisions of G.S. 105-159 apply to employers, pension payers, and every other payer required to withhold taxes under this Article. Failure of an employer to comply with this section does not, however, affect an individual's right to a credit under G.S. 105-163.10.  (1993 (Reg. Sess., 1994), c. 582, s. 4; 2007-491, s. 17; 2018-5, s. 38.3(d).)
NC Gen Stat § 105-163.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.8 - Liability of withholding agents.

 105-163.8. Liability of withholding agents.(a) A withholding agent who withholds the proper amount of income taxes under this Article and pays the withheld amount to the Secretary is not liable to any person for the amount paid. A withholding agent who fails to withhold the proper amount of income taxes or pay the amount withheld to the Secretary is liable for the amount of tax not withheld or not paid. A withholding agent who fails to withhold the amount of income taxes required by this Article or who fails to pay withheld taxes by the due date for paying the taxes is subject to the penalties provided in Article 9 of this Chapter.(b) Repealed by Session Laws 1998-212, s. 29A.14(g). (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 12; 1997-109, s. 2; 1998-212, s. 29A.14(g).)
NC Gen Stat § 105-163.9 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 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.  (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.)
NC Gen Stat § 105-163.10 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.10 - Withheld amounts credited to taxpayer for calendar year.

 105-163.10. Withheld amounts credited to taxpayer for calendar year.The amount deducted and withheld under this Article during any calendar year from the wages or compensation of an individual shall be allowed as a credit to that individual against the tax imposed by Article 4 of this Chapter for taxable years beginning in that calendar year. The amount deducted and withheld under this Article during any calendar year from the compensation of a nonresident entity shall be allowed as a credit to that entity against the tax imposed by Article 4 of this Chapter for taxable years beginning in that calendar year. If the nonresident entity is a pass-through entity, the entity shall pass through and allocate to each owner the owner's share of the credit.If more than one taxable year begins in the calendar year during which the withholding occurred, the amount shall be allowed as a credit against the tax for the last taxable year so beginning. To obtain the credit allowed in this section, the individual or nonresident entity must file with the Secretary one copy of the withholding statement required by G.S. 105-163.3 or G.S. 105-163.7 and any other information the Secretary requires. (1959, c. 1259, s. 1; 1967, c. 1110, s. 4; 1973, c. 476, s. 193; 1989, c. 728, s. 1.44; 1991 (Reg. Sess., 1992), c. 930, s. 9; 1997-109, s. 2.)
NC Gen Stat § 105-163.16 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.16 - Overpayment refunded.

 105-163.16. Overpayment refunded.If the amount of wages or compensation withheld at the source under this Article exceeds the tax imposed by Article 4 of this Chapter against which the withheld tax is credited under G.S. 105-163.10, the excess is considered an overpayment by the employee or contractor. If the amount of estimated tax paid under G.S. 105-163.15 exceeds the taxes imposed by Article 4 of this Chapter against which the estimated tax is credited under the provisions of this Article, the excess is considered an overpayment by the taxpayer. An overpayment shall be refunded as provided in Article 9 of this Chapter. (1959, c. 1259, s. 1; 1967, c. 702, s. 2; 1973, c. 476, s. 193; c. 903, s. 3; 1975, c. 74, s. 2; 1979, c. 801, s. 71; 1981 (Reg. Sess., 1982), c. 1223, s. 1; 1983, c. 663, s. 2; c. 865, s. 1; 1985, c. 443, s. 3; 1987 (Reg. Sess., 1988), c. 1063, s. 2; 1989, c. 728, s. 1.45; 1989 (Reg. Sess., 1990), c. 814, s. 23; 1991, c. 45, s. 22; 1993, c. 315, s. 2; 1997-109, s. 2.)
NC Gen Stat § 105-163.22 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.22 - Reciprocity.

 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.  (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997-109, s. 2; 2014-3, s. 14.28.)
NC Gen Stat § 105-163.23 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.23 - Withholding from federal employees.

 105-163.23. Withholding from federal employees.The Secretary is designated as the proper official to make request for and enter into agreements with the Secretary of the Treasury of the United States to provide for the compliance with this Article by the head of each department or agency of the United States in withholding of State income taxes from wages of federal employees and paying the same to this State. The Secretary is authorized, empowered, and directed to request and enter into these agreements. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997-109, s. 2.)
NC Gen Stat § 105-163.24 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4A - Withholding; Estimated Income Tax for Individuals.|§ 105-163.24 - Construction of Article.

 105-163.24. Construction of Article.This Article shall be liberally construed in pari materia with Article 4 of this Chapter to the end that taxes levied by Article 4 shall be collected with respect to wages and compensation by withholding agents' withholding of the appropriate amounts and by individuals' payments in installments of income tax with respect to income not subject to withholding. (1959, c. 1259, s. 1; 1997-109, s. 2.)
NC Gen Stat § 105-163.25 through 105-163.37 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4B - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.|§ 105-163.25 through 105-163.37 - through 105-163.37: Recodified as §§ 105-163.38 through 105-163.44.

 105-163.25 through 105-163.37: Recodified as 105-163.38 through 105-163.44.
NC Gen Stat § 105-163.38 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.|§ 105-163.38 - Definitions.

 105-163.38. Definitions.The following definitions apply in this Article, unless the context requires otherwise:(1) Code. - Defined in G.S. 105-228.90.(1a) Corporation. - Defined in section 7701 of the Code.(2) Estimated tax. - The amount of income tax the corporation estimates as the amount imposed by Article 4 for the taxable year.(3) Fiscal year. - An accounting period of 12 months ending on the last day of any month other than December.(4) Secretary. - The Secretary of Revenue.(5) Taxable year. - The calendar year or fiscal year used as a basis to determine net income under Article 4. If no fiscal year has been established, "fiscal year" means the calendar year. In the case of a return made for a fractional part of the year under Article 4, or under rules prescribed by the Secretary, "taxable year" means the period for which the return is made. (1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1989 (Reg. Sess., 1990), c. 984, s. 15; 1991 (Reg. Sess., 1992), c. 922, s. 8; 1993, c. 12, s. 10.)
NC Gen Stat § 105-163.39 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.|§ 105-163.39 - Declarations of estimated income tax required.

 105-163.39. Declarations of estimated income tax required. (a) Declaration Required. - Every corporation subject to taxation under Article 4 shall submit a declaration of estimated tax to the Secretary. This declaration is due at the time established in G.S. 105-163.40, and payment of the estimated tax is due at the time and in the manner prescribed in that section. (b) Content. - In the declaration of estimated tax, the corporation shall state its estimated total net income from all sources for the taxable year, the proportion of its total net income allocable to this State, its estimated tax, and any other information required by the Secretary. (c) Amendments to Declaration. - Under rules prescribed by the Secretary, a corporation may amend a declaration of estimated tax. (1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86.)
NC Gen Stat § 105-163.40 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.|§ 105-163.40 - Time for submitting declaration; time and method for paying estimated tax; form of payment.

 105-163.40. Time for submitting declaration; time and method for paying estimated tax; form of payment.(a) Due Dates of Declarations. - Declarations of estimated tax are due at the same time as the corporation's first installment payment. Installment payments are due as follows:(1) If, before the 1st day of the 4th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in four equal installments on or before the 15th day of the 4th, 6th, 9th and 12th months of the taxable year.(2) If, after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in three equal installments on or before the 15th day of the 6th, 9th and 12th months of the taxable year.(3) If, after the last day of the 5th month and before the 1st day of the 9th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax in two equal installments on or before the 15th day of the 9th and 12th months.(4) If, after the last day of the 8th month and before the 1st day of the 12th month of the taxable year, the corporation's estimated tax equals or exceeds five hundred dollars ($500.00), the corporation shall pay the estimated tax on or before the 15th day of the 12th month of the taxable year.(b) Payment of Estimated Tax When Declaration Amended. - When a corporation submits an amended declaration after making one or more installment payments on its estimated tax, the amount of each remaining installment shall be the amount that would have been payable if the estimate in the amended declaration was the original estimate, increased or decreased as appropriate by the amount computed by dividing:(1) The absolute value of the difference between:a. The amount paid andb. The amount that would have been paid if the estimate in the amended declaration was the original estimate by(2) The number of remaining installments.(c) Short Taxable Year. - Payment of estimated tax for taxable years of less than 12 months shall be made in accordance with rules promulgated by the Secretary.(d) Form of Payment. - A corporation that is required under the Code to pay its federal-estimated corporate income tax by electronic funds transfer must pay its State-estimated tax by electronic funds transfer. (1959, c. 1259, s. 1A; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1989 (Reg. Sess., 1990), c. 984, s. 16; 1999-389, s. 7.)
NC Gen Stat § 105-163.43 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 4C - Filing of Declarations of Estimated Income Tax and Installment Payments of Estimated Income Tax by Corporations.|§ 105-163.43 - Overpayment refunded.

 105-163.43. Overpayment refunded.If the amount of estimated tax paid under this Article exceeds the taxes against which the estimated tax is credited pursuant to this Article, the excess is considered an overpayment by the taxpayer and shall be refunded as provided in Article 9 of this Chapter. (1959, c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86; 1993, c. 315, s. 1.)
NC Gen Stat § 105-164.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.1 - Short title.

 105-164.1. Short title.This Article shall be known as the "North Carolina Sales and Use Tax Act." (1957, c. 1340, s. 5; 1998-98, s. 47.)
NC Gen Stat § 105-164.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.2 - Purpose.

 105-164.2. Purpose.The taxes herein imposed shall be in addition to all other license, privilege or excise taxes and the taxes levied by this Article are to provide revenue for the support of the public school system of this State and for other necessary uses and purposes of the government and State of North Carolina. (1957, c. 1340, s. 5.)
NC Gen Stat § 105-164.4D (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.4D - Bundled transactions.

 105-164.4D. Bundled transactions.(a) Tax Application. - Tax applies to the sales price of a bundled transaction unless one of the following applies:(1) Fifty percent (50%) test. - All of the items in the bundle are tangible personal property, the bundle includes one or more of the exempt items listed in this subdivision, and the price of the taxable items in the bundle does not exceed fifty percent (50%) of the price of the bundle:a. Food exempt under G.S. 105-164.13B.b. A drug exempt under G.S. 105-164.13(13).c. Medical devices, equipment, or supplies exempt under G.S. 105-164.13(12).(2) Allocation. - The bundle includes a service, and the retailer determines an allocated price for each item in the bundle based on a reasonable allocation of revenue that is supported by the retailer's business records kept in the ordinary course of business. In this circumstance, tax applies to the allocated price of each taxable item in the bundle.(3) Ten percent (10%) test. - The price of the taxable items in the bundle does not exceed ten percent (10%) of the price of the bundle, and no other subdivision in this subsection applies.(4) Prepaid meal plan. - The bundle includes a prepaid meal plan and a dollar value that declines with use. In this circumstance, tax applies to the allocated price of the prepaid meal plan. The tax applies to items purchased with the dollar value that declines with use as the dollar value is presented for payment.(5) Tuition, room, and meals. - The bundle includes tuition, room, and meals offered by an institution of higher education. In this circumstance, tax applies to the allocated price of the meals. The institution determines the allocated price for meals based on a reasonable allocation of revenue that is supported by the institution's business records kept in the ordinary course of business.(6) Repealed by Session Laws 2017-204, s. 2.5(a). For effective date and applicability, see editor's note.(b) Determining Threshold. - A retailer of a bundled transaction subject to this section may use either the retailer's purchase price or the retailer's sales price to determine if the transaction meets the fifty percent (50%) test or the ten percent (10%) test set out in subdivisions (a)(1) and (a)(3) of this section. A retailer may not use a combination of purchase price and sales price to make this determination. If a bundled transaction subject to subdivision (a)(3) of this section includes a service contract, the retailer must use the full term of the contract in determining whether the transaction meets the threshold set in the subdivision.  (2006-151, ss. 4, 5; 2007-244, s. 2; 2014-3, s. 4.1(d); 2016-5, s. 3.7(a); 2016-94, s. 38.5(f); 2017-204, s. 2.5(a); 2019-169, s. 3.3(b).)
NC Gen Stat § 105-164.4E (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.4E - Direct Mail.

 105-164.4E. Direct Mail.(a) Advertising and Promotional Direct Mail. - The following sourcing principles apply to advertising and promotional direct mail.(1) To the location where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).(2) To the location where the direct mail is delivered if the purchaser provides the seller with information to show the jurisdictions to which the direct mail is to be delivered.(3) To the location from which the direct mail was shipped if subdivision (1) or (2) of this subsection does not apply.(b) Other Direct Mail. - The following sourcing principles apply to other direct mail:(1) To the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.(2) To the jurisdictions where the direct mail is delivered if it is purchased pursuant to a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).(c) Relief From Liability. - In the absence of bad faith, a seller is relieved of:(1) All obligations to collect, pay, or remit any tax on any direct mail transaction where the purchaser issues a direct pay permit issued under G.S. 105-164.27A(a1), or if it is purchased with an exemption certificate claiming direct mail and bearing the direct mail permit number issued under G.S. 105-164.27A(a1).(2) Further obligation to collect any additional tax on the sale of advertising and promotional direct mail where the seller sourced the sale according to delivery information provided by the purchaser.  (2013-414, s. 23(c).)
NC Gen Stat § 105-164.6A (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.6A - Voluntary collection of use tax by sellers.

 105-164.6A. Voluntary collection of use tax by sellers.(a) Voluntary Collection Agreements. - The Secretary may enter into agreements with sellers pursuant to which the seller agrees to collect and remit on behalf of its customers State and local use taxes due on items the seller sells. For the purpose of this section, a seller is a person who is engaged in the business of selling items for use in this State and who does not have sufficient nexus with this State to be required to collect use tax on the sales.(b) Mandatory Provisions. - The agreements must contain the following provisions:(1) The seller is not liable for use tax not paid to it by a customer.(2) A customer's payment of a use tax to the seller relieves the customer of liability for the use tax.(3) The seller must remit all use taxes it collects from customers on or before the due date specified in the agreement, which may not be later than 31 days after the end of a quarter or other collection period. The collection period cannot be more often than annually if the seller's State and local tax collections are less than one thousand dollars ($1,000) in a calendar year.(4) A seller who fails to remit use taxes collected on behalf of its customers by the due date specified in the agreement is subject to the interest and penalties provided in Article 9 of this Chapter with respect to the taxes to the same extent as if the seller were a retailer and were required to collect use taxes under this Article.(c) Optional Provisions. - The agreements may contain the following provisions:(1) The seller will collect the use tax only on items that are subject to the general rate of tax.(2) The seller will collect local use taxes only to the extent they are at the same rate in every unit of local government in the State.(3) The seller will remit the tax and file reports in the form prescribed by the Secretary.(4) Other provisions establishing the types of transactions on which the seller will collect tax and prescribing administrative procedures and requirements.  (1996, 2nd Ex. Sess., c. 14, s. 11; 2000-120, s. 4; 2003-284, s. 45.4; 2009-451, s. 27A.3(i); 2019-169, s. 3.3(f).)
NC Gen Stat § 105-164.7 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 5 - Sales and Use Tax.|§ 105-164.7 - Retailer or facilitator to collect sales tax from purchaser as trustee for State.

 105-164.7. Retailer or facilitator to collect sales tax from purchaser as trustee for State.The sales tax imposed by this Article is intended to be passed on to the purchaser of a taxable item and borne by the purchaser instead of by the retailer. A retailer must collect the tax due on an item when sold at retail. The requirements of this section apply to facilitators liable for tax under this Article. The tax is a debt from the purchaser to the retailer until paid and is recoverable at law by the retailer in the same manner as other debts. A retailer is considered to act as a trustee on behalf of the State when it collects tax from the purchaser on a taxable sale. The tax must be stated and charged separately on the invoices or other documents of the retailer given to the purchaser at the time of the sale except for either of the following:(1) Vending machine sales.(2) Where a retailer displays a statement indicating the sales price includes the tax.  (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2000-19, s. 1.3; 2006-162, s. 7; 2009-451, s. 27A.3(j); 2012-79, s. 2.9; 2016-92, s. 2.4; 2018-5, s. 38.5(v); 2019-169, s. 3.3(g).)