Bill Summaries: S640 (2013-2014 Session)

  • Summary date: Apr 2 2013 - View summary

    Amends GS 105-163.3(b), providing that the witholding requirements of GS 105-163.3 do not apply to the amount of compensation paid to an alien that is not subject to federal income tax withholding under section 1441 of the Code.

    Effective for taxable years beginning on or after January 1, 2014.