§ 105-163.4. Withholding does not create nexus.
§105‑163.4. Withholding does not create nexus.
A nonresident withholdingagent's act in compliance with this Article does not in itself constituteevidence that the nonresident is doing business in this State. (1959,c. 1259, s. 1; 1989 (Reg. Sess., 1990), c. 945, s. 9; 1997‑109, s. 2.)