§ 105-163.24. Construction of Article.
§105‑163.24. Construction of Article.
This Article shall beliberally construed in pari materia with Article 4 of this Chapter to the endthat taxes levied by Article 4 shall be collected with respect to wages andcompensation by withholding agents' withholding of the appropriate amounts andby individuals' payments in installments of income tax with respect to incomenot subject to withholding. (1959, c. 1259, s. 1; 1997‑109,s. 2.)