Section 600 - Foreign Nationals
| Title | Section | Summary |
|---|---|---|
| 600.1 - Foreign Nationals Tax Compliance Policy - Payments and Compensation of Foreign Nationals, Governments, and Corporations | 0600 - Foreign Nationals |
The reporting and withholding of taxes associated with payments made to non-U.S. citizens by universities, community colleges, and other agencies of the State of North Carolina are in accordance with the laws and regulations of the U.S. Citizenship and Immigration Services (USCIS) and the Internal Revenue Service (IRS)... |