§ 105-163.8. Liability of withholding agents. - North Carolina Statutes

§105‑163.8.  Liability of withholding agents.

(a)        A withholding agentwho withholds the proper amount of income taxes under this Article and pays thewithheld amount to the Secretary is not liable to any person for the amountpaid. A withholding agent who fails to withhold the proper amount of incometaxes or pay the amount withheld to the Secretary is liable for the amount oftax not withheld or not paid. A withholding agent who fails to withhold theamount of income taxes required by this Article or who fails to pay withheldtaxes by the due date for paying the taxes is subject to the penalties providedin Article 9 of this Chapter.

(b)        Repealed by SessionLaws 1998‑212, s. 29A.14(g).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).)