§ 105-163.9. Refund of overpayment to withholding agent.
§ 105‑163.9. Refund ofoverpayment to withholding agent.
A withholding agent who paysthe Secretary more under this Article than the Article requires the agent topay may obtain a refund of the overpayment by filing a request for a refundwith the Secretary. No refund is allowed, however, if the withholding agentwithheld the amount of the overpayment from the wages or compensation of theagent's employees or contractors. A withholding agent must file a request for arefund within the time period set in G.S. 105‑241.6. Interest accrues ona refund as provided in G.S. 105‑241.21. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1975, c.74, s. 1; 1981 (Reg. Sess., 1982), c. 1223, s. 3; 1989 (Reg. Sess., 1990), c.945, s. 13; 1997‑109, s. 2; 2007‑491, s. 18; 2008‑187, s.15.)