§ 105-163.22. Reciprocity. - North Carolina Statutes

§105‑163.22.  Reciprocity.

The Secretary may, with theapproval of the Attorney General, enter into agreements with the taxingauthorities of states having income tax withholding statutes with suchagreements to govern the amounts to be withheld from the wages and salaries ofresidents of such other state or states under the provisions of this Articlewhen such other state or states grant similar treatment to the residents ofthis State.  Such agreements may provide for recognition of the anticipated taxcredits allowed under the provisions of G.S. 105‑151 in determining theamounts to be withheld. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1997‑109,s. 2.)