General Information

G.S. 143B-426.39 Powers and Duties of the State Controller

G.S. 105 Taxation

IRS Publication 15 Circular E

Various federal rules and statutes*

The Central Payroll Division follows all applicable federal and North Carolina State regulations when withholding, paying and reporting payroll taxes.

The Central Payroll Division and agency payroll staff cannot provide specific tax advice to employees.  Employees requiring tax assistance should contact the Internal Revenue Service (IRS), the North Carolina Department of Revenue (NCDOR), or their personal tax advisor.

This policy applies to all State entities.

There are no exceptions to this policy.

There are no special terms for this policy.

*For information on applicable federal rules and statutes please contact the Central Payroll Division.