§ 105-130.21. Information at the source. - North Carolina Statutes

§105‑130.21.  Information at the source.

 (a) Every corporation havinga place of business or having one or more employees, agents or otherrepresentatives in this State, in whatever capacity acting, including lessorsor mortgagors of real or personal property, or having the control, receipt,custody, disposal, or payment of interest (other than interest coupons payableto the bearer), rent, salaries, wages, premiums, annuities, compensations,remunerations, emoluments or other fixed or determinable annual or periodicalgains or profits paid or payable during any year to any taxpayer, shall makecomplete return thereof to the Secretary of Revenue under such regulations andin such form and manner and to such extent as may be prescribed by him. Thefiling of any report in compliance with the provisions of this section by aforeign corporation shall not constitute an act in evidence of and shall not bedeemed to be evidence that such corporation is doing business in this State.

 (b) Every corporation doingbusiness or having a place of business in this State shall file with theSecretary of Revenue, on such form and in such manner as he may prescribe, thenames and addresses of all taxpayers, residents of North Carolina, to whomdividends have been paid and the amount of such dividends during the incomeyear. (1939, c. 158, s. 328; 1945, c. 708, s. 4; 1957, c.1340, s. 4; 1967, c. 1110, s. 3; 1973, c. 476, s. 193.)