https://library.partnertax.ai/us-nc/regs/ 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01a-0101 Authority G.S. 143B-10; 143B-217 to 143B-220; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01a-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01a-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01a-0105 Authority G.S. 105-260; 143B-10; 143B-217 to 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01b-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01b-0102 Authority G.S. 105-259; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0101 Authority G.S. 105-262; 143B-217; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0102 Authority G.S. 105-262; 143B-220; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0103 Authority G.S. 105-260; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0104 Authority G.S. 105-262; 143B-217; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01c-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01c-0203 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. February 1, 2008. https://library.partnertax.ai/us-nc/regs/17-01c-0204 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0205 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008. https://library.partnertax.ai/us-nc/regs/17-01c-0206 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-241; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-01c-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01c-0303 Authority G.S. 105-241; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0304 Authority G.S. 105-241; 105-262; Eff. February 1, 1976; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-01c-0305 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008. https://library.partnertax.ai/us-nc/regs/17-01c-0306 Authority G.S. 105-241.1; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0307 Authority G.S. 105-241.9; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0308 Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0309 Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-01c-0312 Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0313 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01c-0314 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-01c-0315 Authority G.S. 105-242; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-01c-0316 Authority G.S. 105-241.7; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2008; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0317 Authority G.S. 105-266.1; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 2008. History Note: Authority G.S. 105-256; 105-262; 105-472; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-256; 105-262; 105-472; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. https://library.partnertax.ai/us-nc/regs/17-01c-0320 Authority G.S. 105-128; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-258; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-251; 105-252; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2016; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Not https://library.partnertax.ai/us-nc/regs/17-01c-0401 Authority G.S. 105-241.1; 105-262; Eff. November 9, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-01c-0402 Authority G.S. 105-241.1; 105-262; Eff. November 9, 1977; Amended Eff. February 3, 1992; January 1, 1990; January 1, 1989; February 1, 1988; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-01c-0501 Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0502 Authority G.S. 105-241; 105-236(1); 105 262; Eff. October 1, 1993; Amended Eff. July 1, 2000; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0503 Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Amended Eff. June 1, 2007; November 1, 1994; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0504 Authority G.S. 105-163.40; 105-242; 105-262; Eff. October 1, 1993; Amended Eff. May 1, 1995; March 1, 1995; November 1, 1994; Temporary Amendment Eff. December 20, 1995; Amended Eff. July 1, 2000; April 1, 1997; October 1, 1996; Repealed Eff. July 1, 2017. History Note: Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Amended Eff. May 1, 1995; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0506 Authority G.S. 105-241; 105-262; 105-236; Eff. October 1, 1993; Amended Eff. March 1, 1995; November 1, 1994; Temporary Amendment Eff. December 20, 1995; Amended Eff. July 1, 2000; July 1, 1998; March 1, 1997; October 1, 1996; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-241; 105-259; 105-262; Eff. October 1, 1993; Amended Eff. November 1, 1994; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0508 Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Amended Eff. July 1, 2007; Repealed Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0509 Authority G.S. 105-236; 105-241; 105-262; Eff. October 1, 1993; Amended Eff. July 1, 2000; November 1, 1994; Repealed Eff. July 1, 2017. History Note: Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Readopted Eff. July 1, 2017. History Note: Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0513 Authority G.S. 105-241; 105-262; Eff. October 1, 1993; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-01c-0601 Authority G.S. 105-241; 105-262; Eff. April 1, 1999; Amended Eff. July 1, 2000; Readopted Eff. July 1, 2017. https://library.partnertax.ai/us-nc/regs/17-01c-0701 Authority G.S. 105-262; Eff. March 1, 2006; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-01c-0702 Authority G.S. 105-262; Eff. March 1, 2006; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-02a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02a-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02a-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02a-0105 Authority G.S. 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-02b-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02b-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02b-0103 Authority G.S. 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-02c-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02c-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02c-0103 Authority G.S. 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-02d-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02d-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02d-0103 Authority G.S. 105-256; 105-453, 105-453.1; 105-455; 105-456; 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-02e-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02e-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-02e-0103 Authority G.S. 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-03a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03a-0103 Authority G.S. 105-2 to 105-32; 105-188 to 105-197.1; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-04b-3414 Authority G.S. 105-89; 105-262; Eff. April 1, 1986; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3502 Authority G.S. 105-89.1; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 1, 1979; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3602 Authority G.S. 105-90; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. History Note: Authority G.S. 105-91; 105-54; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-91; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3703 Authority G.S. 105-91; 105-262; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-91; 105-262; Eff. June 11, 1977; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3802 Authority G.S. 105-92; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04b-3901 Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-3902 Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3903 Authority G.S. 105-97; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-4001 Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-4002 Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-4003 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4004 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4005 Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-4006 Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-4007 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4008 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4009 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4010 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4011 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4012 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4013 Authority G.S. 105-98; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1984; June 11, 1977; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-4101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4102 Authority G.S. 105-99; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-4103 Authority G.S. 105-99; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-4201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4203 Authority G.S. 105-102; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04b-4301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4505 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4506 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4507 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4508 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4509 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4510 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4511 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4512 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4513 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4514 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4515 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4518 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-4520 Authority G.S. 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; July 1, 1979; June 11, 1977; 17 NCAC 4B .4501 is Transferred and Recodified from 17 NCAC 4B .1102 Eff. July 1, 1990; 17 NCAC 4B .4502 is Transferred and Recodified from 17 NCAC 4B .1202 Eff. July 1, 1990; 17 NCAC 4B .4503 is Transferred and Recodified from 17 NCAC 4B .1203 Eff. July 1, 1990; 17 NCAC 4B .4504 is Transferred and Recodified from 17 NCAC 4B .1708 Eff. July 1, 1990; 17 NCAC 4B .4505 is Transferre https://library.partnertax.ai/us-nc/regs/17-04b-4521 Authority G.S. 105-102.5; 105-262; Eff. June 11, 1977; 17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04c-0101 Authority G.S. 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; June 1, 1992; October 30, 1981; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0103 Authority G.S. 105-113.5; 105-113.21; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.11; 105-113.12; 105-113.36; 105-262; Eff. January 1, 2021. History Note: Authority G.S. 105-113.11; 105-113.12; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0203 Authority G.S. 105-113.13; 105-113.24; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04c-0204 Authority G.S. 105-113.17; 105-262; Eff. February 1, 1976; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04c-0205 Authority G.S. 105-113.12; 105-113.13; 105-262; Eff. October 30, 1981; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04c-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0302 Authority G.S. 105-113.19; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; July 1, 1984; October 30, 1981; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0404 Authority G.S. 105-113.19; 105-113.23; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0405 Authority G.S. 105-113.23; 105-262; Eff. June 11, 1977; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-0503 Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105-113.27; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0504 Authority G.S. 105-113.9; 105-262; Eff. September 20, 1977; Amended Eff. April 1, 2008; January 1, 1994; October 30, 1981; Readopted Eff. January 1, 2021. History Note: Authority G.S. 105-113.20; 105-262; Eff. October 1, 1991; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0601 Authority G.S. 105-113.10; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04c-0602 Authority G.S. 105-113.10; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-0603 Authority G.S. 105-113.5; 105-113.10; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04c-0604 Authority G.S. 105-113.10; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-0701 Authority G.S. 105-113.10; 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. August 1, 2003. History Note: Authority G.S. 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-0801 Authority G.S. 105-113.8; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04c-0903 Authority G.S. 105-113.4G; 105 113.10; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-0904 Authority G.S. 105-113.4G; 105-262; Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-1001 Authority G.S. 105-113.20; 105-113.25; 105-113.37; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04c-1002 Authority G.S. 105-113.21; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-1003 Authority G.S. 105-113.25; 105-262; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04c-1101 Authority G.S. 105-113.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04c-1102 Authority G.S. 105-113.6; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. History Note: Authority G.S. 105-113.17; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04c-1202 Authority G.S. 105-65.1; 105-113.18; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1984; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04c-1203 Authority G.S. 105-113.18; 105-250.1; 105-113.37; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04c-1204 Authority G.S. 105-113.22; 105-113.28; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority 105-113.36; 105-262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Readopted Eff. January 1,2021. https://library.partnertax.ai/us-nc/regs/17-04c-1401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-1402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-1403 Authority G.S. 105-113.35; 105-113.37; 105 262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Repealed Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04c-1501 Authority G.S. 105-113.35; 105-262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-113.35; 105-262; Eff. June 1, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. History Note: Authority G.S. 105-113.35; 105-262; Eff. June 1, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. Hist https://library.partnertax.ai/us-nc/regs/17-04c-1701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-1704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-1705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04c-1706 Authority G.S. 105-113.37; 105-262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018; Expired Eff. November 1, 2025 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-113.37; 105-262; Eff. June 1, 1992; Amended Eff. July 1, 2000; Readopted Eff. January 1, 2021. History Note: Authority G.S. 105-113.37; 105-262; Eff. June 1, 1992; Readopted Eff. January 1, 2021. History Note: Author https://library.partnertax.ai/us-nc/regs/17-04c-1901 Authority G.S. 105-65.1; 105-113.17; 105-262; Eff. June 1, 1992; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04c-2001 Authority G.S. 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04c-2002 Authority G.S. 143B-245.12; 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04c-2003 Authority G.S. 143B-245.11; 143B-245.12; 143B-245.13; 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04c-2004 Authority G.S. 143B-245.11; 143B-245.12; 143B-245.13; 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04c-2005 Authority G.S. 143B-245.11; 143B-245.12; 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04c-2006 Authority G.S. 143B-245.14; 143B-245.16; Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04d-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0102 Authority G.S. 105-113.44; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0203 Authority G.S. 105-113.50; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0204 Authority G.S. 105-113.50; 105-262; Eff. February 1, 1976. Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0301 Authority G.S. 105-113.45; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0303 Authority G.S. 105-113.45; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0304 Authority G.S. 105-113.45; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.45; 105-113.46; 105-113.57; 105-113.58; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 1, 1991; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0402 Authority G.S. 105-113.44; 105-113.45; 105-113.46; 105-113.47; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0404 Authority G.S. 105-113.44; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0501 Authority G.S. 105-113.46; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0504 Authority G.S. 105-113.46; 105-113.47; 105-113.49; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0505 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0506 Authority G.S. 105-113.47; 105-113.51; 105-113.58; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; October 1, 1991; April 1, 1986; October 30, 1981; Repealed Eff. July 1, 1999. History Note: Authority G.S. 105-113.44; 105-113.47; 105-113.63; Eff. July 1, 1984; Amended Eff. April 1, 1986; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0508 Authority G.S. 105-113.46; 105-113.47; 105-262; Eff. October 1, 1991; Amended Eff. August 1, 1998; March 1, 1995; January 1, 1994; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0509 Authority G.S. 105-113.51; 105-262; Eff. October 1, 1991; Amended Eff. January 1, 1994; Repealed Eff. March 1, 1995. https://library.partnertax.ai/us-nc/regs/17-04d-0601 Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0602 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0604 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0605 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0606 Authority G.S. 105-113.44; 105-113.51; 105-113.52; 105-113.54; 105-113.63; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0607 Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0608 Authority G.S. 105-113.45; 105-113.48; 105-113.57; 105-113.63; 105-113.66; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-03b-0101 Authority G.S. 105-2 to 105-32; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993. History Note: Authority G.S. 105-25; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; Repealed Eff. January 1, 1999. History Note: Authority G.S. 105-25; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-03b-0106 Authority G.S. 105-23; 105-24; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1999. https://library.partnertax.ai/us-nc/regs/17-03b-0107 Authority G.S. 105-2; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1977; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-03b-0108 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0109 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0110 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0111 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0112 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0113 Authority G.S. 105-9; 105-9.1; 105-13; 105-29; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; October 30, 1977; Repealed Eff. January 1, 1999. History Note: Authority G.S. 105-21; 105-262; Eff. May 1, 1994; Repealed Eff. January 1, 1999. https://library.partnertax.ai/us-nc/regs/17-03b-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0203 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03b-0204 Authority G.S. 105-2; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-03b-0301 Authority G.S. 105-4; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-03b-0302 Authority G.S. 105-4; 105-262; Ingram v. Johnson 260 NC 697, 133 S.E. 2 nd 662(1963); Eff. February 1, 1976; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-03c-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-03c-0102 Authority G.S. 105-197; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-03c-0105 Authority G.S. 105-188; 105-190; 105-197; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2005; October 1, 1991; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-188; 105-189; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; Repealed Eff. August 1, 2002. https://library.partnertax.ai/us-nc/regs/17-03c-0108 Authority G.S. 105-197; 105-236; 105-262; 105-263; Eff. June 1, 1993; Amended Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04a-0108 Authority G.S. 105-33 through 105-113.112; 105-228.28 through 105-228.36; Eff. February 1, 1976; Amended Eff. April 1, 1986; July 1, 1984; March 14, 1980; June 1, 1979; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-0101 Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0103 Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; October 30, 1981; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0108 Authority G.S. 105-33; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0109 Authority G.S. 105-33; 105-262; Eff. June 11, 1977; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-0110 Authority G.S. 105-33; 105-262; Eff. June 11, 1977; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0202 Authority G.S. 105-35; 105-104; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-0203 Authority G.S. 105-36.1; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-0301 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0304 Authority G.S. 105-37.1; 105-38.1; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; June 11, 1977; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04b-0305 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0306 Authority G.S. 105-37.1; 105-40; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 30, 1981; June 1, 1979; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04b-0307 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0308 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; December 1, 1997; January 1, 1994; July 1, 1990; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04b-0309 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0310 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0311 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0312 Authority G.S. 105-37.1; 105-40; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04b-0313 Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0402 Authority G.S. 105-38; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0403 Authority G.S. 105-38; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0404 Authority G.S. 105-38; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0405 Authority G.S. 105-38; 105-104; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0501 Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0502 Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0503 Authority G.S. 105-39; 105-104; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0504 Authority G.S. 105-39; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .0313 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0505 Authority G.S. 105-39; 105-262; Eff. June 11, 1977; Amended Eff. July 1, 1979; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-0601 Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0602 Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-0603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0604 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0605 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0606 Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a); Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018; Repealed Eff. July 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04b-0607 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2102 Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2103 Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04b-2104 Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. History Note: Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Repealed Eff. July 1, 1990. History Note: Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1979; Repealed Eff. October 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04b-2107 Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-2108 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4510 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2109 Authority G.S. 105-65.1; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-2110 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4511 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2111 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4512 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2112 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4513 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2113 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2114 Authority G.S. 105-65.1; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; July 1, 1979; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2115 Authority G.S. 105-65.1; 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2116 Authority G.S. 105-65.1; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; July 1, 1979; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2117 Authority G.S. 105-65.1; 105-102.5; 105-262; Eff. June 11, 1977; Amended Eff. July 1, 1990; July 1, 1979; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2201 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2202 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4514 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2203 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4515 Eff. July 1, 1990. History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Amended Eff. June 11, 1977; Transferred and Recodified to 17 NCAC 4B .4516 Eff. July 1, 1990. History Note: Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4517 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2206 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2207 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4518 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2208 Authority G.S. 105-66; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2209 Authority G.S. 105-66.1; 105-262; Eff. July 1, 1984; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2301 Authority G.S. 105-70; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2303 Authority G.S. 105-70; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2402 Authority G.S. 105-74; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-2502 Authority G.S. 105-75; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2601 Authority G.S. 105-79; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-2602 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4506 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2603 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Transferred and Recodified to 17 NCAC 4B .4507 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2604 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4508 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2605 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4509 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2606 Authority G.S. 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2703 Authority G.S. 105-80; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. History Note: Authority G.S. 105-82; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Transferred and Recodified to 17 NCAC 4B .4519 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2802 Authority G.S. 105-82; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4520 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2803 Authority G.S. 105-82; 105-262; Eff. June 11, 1977; Repealed Eff. September 20, 1977. https://library.partnertax.ai/us-nc/regs/17-04b-2804 Authority G.S. 105-82; 105-262; Eff. June 11, 1977; Transferred and Recodified to 17 NCAC 4B .4521 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2901 Authority G.S. 105-83; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-2902 Authority G.S. 105-83; 105-88; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. History Note: Authority G.S. 105-83; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 30, 1981; June 11, 1977; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04b-2904 Authority G.S. 105-83; 105-262; Eff. June 11, 1977; Amended Eff. June 1, 1979; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04b-2905 Authority G.S. 105-83; 105-262; Eff. July 1, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04b-3001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3002 Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3003 Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-3004 Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3005 Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-3006 Authority G.S. 105-85; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3007 Authority G.S. 105-85; 105-262; Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-3102 Authority G.S. 105-86; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3203 Authority G.S. 105-87; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-3301 Authority G.S. 105-88; 105-41; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. History Note: Authority G.S. 105-88; 105-41; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018. https://library.partnertax.ai/us-nc/regs/17-04b-3401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3404 Authority G.S. 105-89; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3405 Authority G.S. 105-89; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-3407 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3408 Authority G.S. 105-89; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1990; July 1, 1979; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-3410 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3411 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-3412 Authority G.S. 105-89; 105-262; Eff. June 11, 1977; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-0608 Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04b-0609 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0610 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0611 Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a); Eff. February 1, 1976; Amended Eff. March 14, 1980; June 11, 1977; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018; Readopted Eff. January 1, 2021; Repealed Eff. July 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04b-0613 Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. March 14, 1980. https://library.partnertax.ai/us-nc/regs/17-04b-0614 Authority G.S. 105-41; 105-262; S.L. 2023-134 s. 42.7(a); Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 22, 2018; Repealed Eff. July 1, 2025. https://library.partnertax.ai/us-nc/regs/17-04b-0615 Authority G.S. 105-41; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1998. https://library.partnertax.ai/us-nc/regs/17-04b-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0702 Authority G.S. 14-401.2; 105-42; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-44; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04b-0802 Authority G.S. 105-44; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-0901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0902 Authority G.S. 105-45; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1003 Authority G.S. 105-41; 105-48.1; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1979; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1101 Authority G.S. 105-49; 105-89.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1102 Authority G.S. 105-49; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4501 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1201 Authority G.S. 105-51; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-1202 Authority G.S. 105-51; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4502 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1203 Authority G.S. 105-51; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4503 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1204 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1205 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1206 Authority G.S. 105-51; 105-262; Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1207 Authority G.S. 105-52; 105-262; Eff. June 11, 1977; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-1301 Authority G.S. 105-53; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1302 Authority G.S. 105-53; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1303 Authority G.S. 105-53; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; June 11, 1977; Repealed Eff. July 1, 1988. https://library.partnertax.ai/us-nc/regs/17-04b-1304 Authority G.S. 105-53; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1305 Authority G.S. 105-33; 105-53; 105-105; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1990; July 1, 1988; Repealed Eff. December 1, 1997. History Note: Authority G.S. 105-53; 105-262; Eff. June 11, 1977; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1307 Authority G.S. 105-53; 105-262; 113-129; Eff. June 11, 1977; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1308 Authority G.S. 105-53; 105-262; Eff. July 1, 1988; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1309 Authority G.S. 105-53; 105-262; Eff. July 1, 1988; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1404 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1405 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1406 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1407 Authority G.S. 105-54; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1501 Authority G.S. 105-57; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1502 Authority G.S. 105-57; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1602 Authority G.S. 105-60; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1701 Authority G.S. 105-61; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-1702 Authority G.S. 105-61; 105-262; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1706 Authority G.S. 105-61; 105-62; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1707 Authority G.S. 105-61; 105-262; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1708 Authority G.S. 105-61.1; 105-262; Eff. February 1, 1976; Transferred and Recodified to 17 NCAC 4B .4504 Eff. July 1, 1990. History Note: Authority G.S. 105-33; 105-37.1; 105-61; 105-262; Eff. July 1, 1984; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1801 Authority G.S. 105-65.1; 105-65.2; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04b-1802 Authority G.S. 105-62; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1979. https://library.partnertax.ai/us-nc/regs/17-04b-1803 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1804 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1806 Authority G.S. 105-62; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-1807 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1809 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-1810 Authority G.S. 105-62; 105-98; 105-262; Eff. June 11, 1977; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997. History Note: Authority G.S. 105-62; 105-65.1; 105-262; Eff. July 1, 1984; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04b-1901 Authority G.S. 105-64; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-1902 Authority G.S. 105-64; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Transferred and Recodified to 17 NCAC 4B .4505 Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04b-2001 Authority G.S. 105-65; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-65; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-04b-2003 Authority G.S. 105-65; 105-250.1; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1984. https://library.partnertax.ai/us-nc/regs/17-04c-0802 Authority G.S. 105-113.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. January 1, 2005. History Note: Authority G.S. 105-113.4G; 105-113.18; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. January 1, 2021. History Note: Authority G.S. 105-113.18; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-05a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05a-0103 Authority G.S. 105-114 to 105-132; 105-163.25 to 105-163.37; 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05b-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0103 Authority G.S. 105-114; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0104 Authority G.S. 105-114; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1991; November 1, 1987; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-114; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05b-0106 Authority G.S. 105-127; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05b-0107 Authority G.S. 105-129; 105-262; 105-263; Eff. February 1, 1976; Amended Eff. July 1, 1999; January 1, 1994; April 1, 1991; January 1, 1978. Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-262; Eff. March 1, 2006; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0202 Authority G.S. 105-115; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0203 Authority G.S. 105-115; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05b-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0305 Authority G.S. 105-116; 105-262; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0402 Authority G.S. 105-117; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0403 Authority G.S. 105-117; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-05b-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0502 Authority G.S. 105-118; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0503 Authority G.S. 105-118; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-05b-0601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0602 Authority G.S. 105-119; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0603 Authority G.S. 105-119; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05b-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0704 Authority G.S. 105-120; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0802 Authority G.S. 105-120.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0803 Authority G.S. 105-120.1; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05b-0901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-0902 Authority G.S. 105-121.1; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-0903 Authority G.S. 105-121.1; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05b-1001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1003 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1004 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1005 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1006 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1103 Authority G.S. 105-120.2; 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05b-1105 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1999; January 1, 1994; Readopted Eff. May 1, 2018. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05b-1109 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05b-1111 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05b-1112 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. November 2, 1992; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05b-1114 Authority G.S. 105-120.2; 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1115 Authority G.S. 105-122; 105-258; Eff. April 1, 1991; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-1201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1202 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1301 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-1303 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. October 1, 1998. https://library.partnertax.ai/us-nc/regs/17-05b-1305 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1306 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-1307 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-1310 Authority G.S. 105-120.2; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05b-1401 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. May 1, 1998. https://library.partnertax.ai/us-nc/regs/17-05b-1403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1404 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1405 Authority G.S. 105-120.2; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05c-1601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1605 Authority G.S. 105-130.6; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-1701 Authority G.S. 105-130.3; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; October 31, 1981; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05c-1801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1806 Authority G.S. 105-130.7; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1991; Repealed Eff. December 1, 1997. https://library.partnertax.ai/us-nc/regs/17-05c-1901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1902 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1903 Authority G.S. 105-130.17; 105-130.19; 105-262; 105-263; Eff. February 1, 1976; Amended Eff. January 1, 1978; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-1904 Authority G.S. 105-163.39; 105-163.40; 105-262; Eff. March 1, 2006; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-262; Eff. March 1, 2006; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-2001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2002 Authority G.S. 105-263; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1987; October 23, 1977; Repealed Eff. April 1, 1991. https://library.partnertax.ai/us-nc/regs/17-05c-2003 Authority G.S. 105-236; 105-262; Eff. February 1, 1976; Amended Eff. November 2, 1992; October 23, 1977; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05c-2004 Authority G.S. 105-262; 105-263; Eff. April 1, 1999; Amended Eff. January 1, 2009; July 1, 1999; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Amended Eff. January 1, 2025. https://library.partnertax.ai/us-nc/regs/17-05c-2101 Authority G.S. 55-14-01; 55-14-20; 55-14-30; 55-15-20; 55-15-30; 105-130.16; 105-262. Eff. February 1, 1976; Amended Eff. July 1, 1999; April 1, 1997; January 1, 1995; January 1, 1994; November 1, 1991; April 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-2102 Authority G.S. 55-15-20; 105-130.15; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; November 1, 1991; April 1, 1991; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-05c-2201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2204 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2205 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2206 Authority G.S. 105-130.11; 105-130.12; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-2301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2304 Authority G.S. 105-130.20; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-2401 Authority G.S. 105-130.3; 105-262; Eff. December 5, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-2402 Authority G.S. 105-130.3; 105-262; Eff. December 5, 1976; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-05c-2403 Authority G.S. 105-130.4; 105-130.6; 105-130.16; 105-262; Eff. December 5, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-2404 Authority G.S. 105-130.4; 105-262; Eff. December 5, 1976; Amended Eff. January 1, 2005; August 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-2405 Authority G.S. 105-130.1; 105-130.6; 105-130.15; 105-130.16; 105-262; Eff. November 1, 1984; Repealed Eff. April 1, 1991. https://library.partnertax.ai/us-nc/regs/17-05c-2502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-2503 Authority G.S. 105-130.3; 105-130.4; 105-130.6; 105-130.7; 105-130.15; 105-130.16; 105-262; Eff. August 1, 1986; Amended Eff. January 1, 1988; Repealed Eff. October1, 1992. https://library.partnertax.ai/us-nc/regs/17-05c-2601 Authority G.S. 105-230; 105-232; Eff. November 1, 1991; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05d-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05d-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05d-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05d-0105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05d-0106 Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262; Eff. February 1, 1976; Amended Eff. January 1, 1978; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05d-0107 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05d-0108 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05d-0110 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05d-0111 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05d-0112 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05d-0113 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05d-0114 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. April 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05d-0115 Authority G.S. 105-122(c1)(2); 105-130.4(t1); 105-262; Eff. February 1, 2008; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05e-0101 Authority G.S. 105-228.5; 105-262; Eff. January 1, 1989; Transferred and Recodified from 11 NCAC 11E .0110 Eff. January 15, 1998; Amended Eff. August 1, 1998; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05e-0102 Authority G.S. 105-228.5; 105-262; Eff. February 1, 1976; Readopted Eff. February 28, 1978; Transferred and Recodified from 11 NCAC 11E .0202 Eff. January 15, 1998; Amended Eff. August 1, 1998; Repealed Eff. February 1, 2008. History Note: Authority G.S. 105-228.5; 105-262; Eff. April 1, 1993; Transferred and Recodified from 11 NCAC 11E .0203 Eff. January 15, 1998; Amended Eff. August 1, 1998; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017 https://library.partnertax.ai/us-nc/regs/17-05e-0105 Authority G.S. 105-228.5; 105-262; Eff. February 1, 1976; Readopted Eff. February 28, 1978; Transferred and Recodified from 11 NCAC 11E .0304 Eff. January 15, 1998; Amended Eff. August 1, 1998; Repealed Eff. February 1, 2008. https://library.partnertax.ai/us-nc/regs/17-05e-0106 Authority G.S. 105-228.5; 105-262; Eff. February 1, 1976; Readopted Eff. February 28, 1978; Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0101 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0102 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0202 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0203 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0204 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0205 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0207 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0301 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05f-0401 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.4; 105-130.5; 105-130.5A; 105-130.8; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary https://library.partnertax.ai/us-nc/regs/17-05f-0503 Authority G.S. 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-114(b)(3); 105-122; 105-130.5A; 105-262.1; Eff. January 31, 2013; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05g-0101 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0102 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0501 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05b-1406 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Readopted Eff. May 1, 2018; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05b-1501 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05b-1601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1602 Authority G.S. 105-123; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05b-1702 Authority G.S. 105-125; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05b-1703 Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. May 1, 1998. https://library.partnertax.ai/us-nc/regs/17-05b-1704 Authority G.S. 105-125; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-130.3; 105-130.4; 105-130.16; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05c-0102 Authority G.S. 105-130.3; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; November 2, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.3; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1995; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0108 Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262; Eff. February 1, 1976; Amended Eff. December 23, 1979; October 23, 1977; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0203 Authority G.S. 105-130.22; 105-262; Eff. February 1, 1976; Amended Eff. October 4, 1979; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0303 Authority G.S. 105-130.3; 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1980; October 4, 1979; October 23, 1977; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-130.4; 105-130.5; 105-262; Eff. April 1, 1991; Amended Eff. August 1, 2005; January 1, 2005; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0401 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0402 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0403 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1995; April 1, 1991; October 23, 1977; Readopted Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-05c-0404 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1995; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.5; 105-262; Eff. October 23, 1977; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.5; 105-262; Eff. October 23, 1977; Amended Eff. January 1, 1994 https://library.partnertax.ai/us-nc/regs/17-05c-0407 Authority G.S. 105-130.5; 105-262; Eff. November 2, 1992; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0501 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-0601 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0602 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0603 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05c-0604 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; November 2, 1992; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0605 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0701 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0702 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-05c-0703 Authority G.S. 105-130.4; 105-262. Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 2000; July 1, 1999; January 1, 1994; April 1, 1991; October 31, 1981; Repealed Eff. August 1, 2003. https://library.partnertax.ai/us-nc/regs/17-05c-0704 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-0801 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; Readopted Eff. May 1, 2018; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0803 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0804 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0805 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1994; January 1, 1994; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0806 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-0807 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-0901 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05c-0902 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0903 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0904 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1993. https://library.partnertax.ai/us-nc/regs/17-05c-0905 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-0906 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0907 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; October 31, 1981; Readopted Eff. May 1, 2018; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05c-0908 Authority G.S. 105-130.4; 105-262; Eff. November 1, 1991; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.4; 10 https://library.partnertax.ai/us-nc/regs/17-05c-1004 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. History Note: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 19 https://library.partnertax.ai/us-nc/regs/17-05c-1101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1105 Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-1201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1204 Authority G.S. 105-130.9; 105-202; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-1301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1302 Authority G.S. 105-130.10; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. https://library.partnertax.ai/us-nc/regs/17-05c-1401 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-1402 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-1403 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Amended Eff. October 31, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-1404 Authority G.S. 105-130.5; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017. https://library.partnertax.ai/us-nc/regs/17-05c-1501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-05c-1504 Authority G.S. 105-130.8; 105-262; Eff. February 1, 1976; Repealed Eff. October 31, 1981. History Note: Authority G.S. 105-130.8; 105-130.8A; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; Readopted Eff. May 1, 2018. History Note: Authority G.S. 105-130.8; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; April 1, 1979; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-05g-0502 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0601 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1003 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1006 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1102 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0301 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0302 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0303 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0401 Authority G.S. 105-130.4; 105-130.4(a)(7); S.L. 2016-5; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0402 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0701 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0801 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0803 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-0901 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1001 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94. Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1101 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1103 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1104 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1201 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1301 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). History Note: Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-05g-1303 Authority G.S. 105-130.4; S.L. 2016-94; Eff. January 1, 2020 (See S.L. 2019-246, s. 3). https://library.partnertax.ai/us-nc/regs/17-06a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06a-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06a-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06a-0105 Authority G.S. 105-133 to 105-163.24; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-0101 Authority G.S. 105-155; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; Repealed Eff. August 1, 2002. History Note: Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-0103 Authority G.S. 105-152(e); 105-262; Eff. February 1, 1976; Amended Eff. February 4, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0104 Authority G.S. 105-153.3; 105-153.7; 105-153.8; 105-153.9; 105-154; 105-155; 105-163.5(e); 105-163.7; 105-163.10; 105-251; 105-252; 105-262; Eff. February 1, 1976; Amended Eff. September 1, 2008; February 1, 2005; August 1, 2002; July 1, 1999; August 1, 1998; November 1, 1994; June 1, 1993; October 1, 1991; June 1, 1990; Readopted Eff. May 1, 2016; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06b-0105 Authority G.S. 105-155; 105-251; 105-252; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; May 1, 1984; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-06b-0106 Authority G.S. 105-153.8; 105-155; 105-251; 105-252; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; June 1, 1993; February 1, 1991; June 1, 1990; May 1, 1984; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-0107 Authority G.S. 105-155; 105-157; 105-160.6; 105-160.7; 105-236(a)(3); 105-236(a)(4); 105-262; 105-263; Eff. February 1, 1976; Amended Eff. September 1, 2008; May 1, 2006; August 1, 2002; August 1, 1998; November 1, 1994; May 1, 1994; June 1, 1993; October 1, 1992; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-0108 Authority G.S. 105-156; 105-159; 105-262; Eff. June 1, 1982; Amended Eff. May 1, 1984; Pursuant to G.S. 150B-21.3A, rule Expired August 1, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-0109 Authority G.S. 105-153.5; 105-262; Eff. June 1, 1990; Readopted Eff. May 1, 2016. History Note: Authority G.S. 105-134.2; 105-134.5; 105-134.6(c); 105-152; 105-262; Eff. June 1, 1990; Amended Eff. October 1, 1991; February 1, 1991; Repealed Eff. June 1, 1993. History Note: Authority G.S. 105-134.1; 105-153.5(a)(2); 105-153.8(e); 105-262; Eff. June 1, 1990; Amended Eff. August 1, 2002; August 1, 1998; February 1, 1991; Readopted Eff. May 1, 2016. History Note: Authority G.S. 105-163.10; 105-262; https://library.partnertax.ai/us-nc/regs/17-06b-0115 Authority G.S. 105-153.5(c)(1); 105-262; Eff. June 1, 1990; Amended Eff. May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-0116 Authority G.S. 105-153.5; 105-262; Eastern Band of Cherokee Indians v. Lynch 632 F.2d 373 (4th Cir. 1980); Eff. June 1, 1990; Amended Eff. April 1, 2001; November 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-0117 Authority G.S. 105-134.7; 105-262; 105-264; Eff. June 1, 1990; Amended Eff. August 1, 1998; May 1, 1994; June 1, 1993; October 1, 1992; October 1, 1991; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-262; Rev. Proc. 93-8, Internal Revenue Bulletin 1993-2, January 11, 1993; Eff. May 1, 1994; Amended Eff. August 1, 2002; July 1, 2000; August 1, 1998; November 1, 1994; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 39 https://library.partnertax.ai/us-nc/regs/17-06b-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0202 Authority G.S. 105-133 to 105-163.24; 105-262; Eff. February 1, 1976; Amended Eff. February 4, 1978; Repealed Eff. March 22, 1981. https://library.partnertax.ai/us-nc/regs/17-06b-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0305 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0306 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0307 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0308 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0310 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0311 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0312 Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5); 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a); 105-149(a)(8a); 105-149(b); 105-149(c); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0313 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0314 Authority G.S. 105-149(a)(8b); 105-149(a)(8c); 105-262; Eff. February 11, 1978; Amended Eff. November 1, 1988; April 19, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0315 Authority G.S. 105-149(a)(8d); 105-262; Eff. April 19, 1981; Amended Eff. November 1, 1988; February 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0316 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0317 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0318 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0319 Authority G.S. 105-149(a)(8e); 105-149(a)(8f); 105-149(a)(8g); 105-149(a)(8h); 105-262; Eff. August 1, 1986; Amended Eff. November 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0320 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0321 Authority G.S. 105-149(a); 105-262; Eff. November 1, 1988; Amended Eff. December 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0404 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0405 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0406 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0407 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0609 Authority G.S. 105-113.56; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.63; 105-262; Eff. July 1, 1984; Amended Eff. January 1, 1994; October 1, 1991; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0702 Authority G.S. 105-113.51; 1-5-113.56A; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0703 Authority G.S. 105-113.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0705 Authority G.S. 105-113.51; 105-113.63; 105-113.56A; Eff. February 1, 1976; Repealed Eff. June 11, 1977. https://library.partnertax.ai/us-nc/regs/17-04d-0706 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0707 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0708 Authority G.S. 105-113.56A; 105-113.63; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0709 Authority G.S. 105-113.56A; 105-113.63; Eff. February 1, 1976; Repealed Eff. June 11, 1977. https://library.partnertax.ai/us-nc/regs/17-04d-0710 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0711 Authority G.S. 105-113.56A; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0803 Authority G.S. 105-113.56B; 105-113.63; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0804 Authority G.S. 105-133.51; 105-113.63; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0806 Authority G.S. 105-113.45; 105-113.48; 105-113.56B; 105-113.57; 105-113.63; 105-113-.66; Eff. February 1, 1976; Amended Eff. June 11, 1977; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0807 Authority G.S. 105-113.56B; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0808 Authority G.S. 105-113.56B; 105-113.63; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0902 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0903 Authority G.S. 105-113.51; 105-113.52; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; March 1, 1995; October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0904 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0905 Authority G.S. 105-113.52; 105-113.54; 105-113.63; Eff. February 1, 1976; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-04d-0906 Authority G.S. 105-113.63; 105-236; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04d-0907 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04d-0908 Authority G.S. 105-113.51; 105-113.52; 105-113.58; 105-262; Eff. October 1, 1991; Amended Eff. March 1, 1995; November 1, 1991; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-0909 Authority G.S. 105-113.51; 105-113.53; 105-262; Eff. October 1, 1991; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04d-1001 Authority G.S. 105-113.51; 105-262; Eff. October 1, 1991; Amended Eff. March 1, 1995; January 1, 1994; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04d-1002 Authority G.S. 105-113.51; 105-262; Eff. October 1, 1991; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-113.51; 105-262; Eff. March 1, 1995; Repealed Eff. July 1, 1999. https://library.partnertax.ai/us-nc/regs/17-04e-0101 Authority G.S. 105-113.69; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04e-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04e-0103 Authority G.S. 105-113.70 through 105-113.79; 105-113.89; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04e-0104 Authority G.S. 105-113.99; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04e-0105 Authority G.S. 105-113.74; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1984; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-04e-0106 Authority G.S. 105-113.99; 105-113.100; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04e-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04e-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04e-0203 Authority G.S. 105-113.76; 105-113.80 through 105-113.83; 105-113.84; 105-113.89; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1986; July 1, 1984; March 14, 1980; September 20, 1977; Repealed Eff. July 1, 2000. History Note: Authority G.S. 105-113.81; 105-113.88; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0205 Authority G.S. 105-113.81; 105-113.83; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; October 30, 1981; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0206 Authority G.S. 105-113.83; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0207 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04e-0208 Authority G.S. 105-113.86; 105-113.89; 105-113.102; Eff. February 1, 1976; Amended Eff. October 30, 1981; Repealed Eff. April 1, 1986. https://library.partnertax.ai/us-nc/regs/17-04e-0209 Authority G.S. 105-113.81; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; April 1, 1986; July 1, 1984; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-113.80; 105-262; Eff. February 1, 1985; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04e-0302 Authority G.S. 105-113.85; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 2003; July 1, 2000; March 14, 1980; April 1, 1986; October 30, 1981; Repealed Eff. January 1, 2021. History Note: Authority G.S. 105-113.83; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0304 Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.81; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; January 1, 1982; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-04e-0403 Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-04e-0501 Authority G.S. 105-113.81; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-113.81; 105-262; Eff. February 1, 1976; Readopted Eff. January 1, 2021. History Note: Authority G.S. 105-113.86; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 2008; January 1, 1994; April 1, 1986; Readopted Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0602 Authority G.S. 105-113.86; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; Repealed Eff. January 1, 2021. https://library.partnertax.ai/us-nc/regs/17-04e-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04e-0702 Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Amended Eff. March 14, 1980; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04e-0703 Authority G.S. 105-113.82; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; March 14, 1980; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-04e-0704 Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Amended Eff. March 14, 1980; September 20, 1977; Repealed Eff. October 30, 1981. https://library.partnertax.ai/us-nc/regs/17-04e-0705 Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Amended Eff. March 14, 1980; Repealed Eff. April 1, 1986. https://library.partnertax.ai/us-nc/regs/17-04f-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04f-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04f-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04f-0104 Authority G.S. 105-228.31; 105-228.32; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1984; Repealed Eff. July 1, 2000. History Note: Authority G.S. 105-228.30; 105-262; Eff. October 1, 1991; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-04b-0107 Authority G.S. 105-33; 105-249; 105-262; 105-266; 105-266.1; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 30, 1981; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-4302 Authority G.S. 105-33; 105-104; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1997; July 1, 1984; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-04b-4402 Authority G.S. 105-109; 105-109.1; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-06b-0408 Authority G.S. 105-141.1; 105-141(b)(2); 105-141(b)(14); 105-141(b)(18); 105-141(b)(20); 105-141(c); 105-141.1(d)(3); 105-141.1(g); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; May 1, 1984; June 1, 1982; March 22, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0501 Authority G.S. 105-141.2; 105-147(21); 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; March 22, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0505 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0506 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0507 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0508 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0509 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0510 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0511 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0512 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0513 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0514 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0515 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0516 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0517 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0519 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0520 Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5); 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978; Repealed Eff. August 1, 1986. https://library.partnertax.ai/us-nc/regs/17-06b-0601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0602 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0603 Authority G.S. 105-130.4; 105-134; 105-135(13); 105-141(a); 105-142(c); 105-147(9); 105-147(18); 105-149(b); 105-151; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0604 Authority G.S. 105-151.1; 105-151.2; 105-151.3; 105-163.03; 105-262; Eff. February 11, 1978; Amended Eff. March 22, 1981; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-0605 Authority G.S. 105-129.15; 105-129.16A; 105-262; Eff. June 1, 1982; Amended Eff. July 1, 2000; June 1, 1995; June 1, 1993; June 1, 1990; July 1, 1986; Repealed Eff. February 1, 2005. History Note: Authority G.S. 105-151.11; 105-262; Eff. June 1, 1990; Amended Eff. July 1, 1999; November 1, 1994; June 1, 1993; October 1, 1991; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-153.9; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Pursuant to G.S. 150 https://library.partnertax.ai/us-nc/regs/17-06b-0609 Authority G.S. 105-151.19; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Repealed Eff. August 1, 1998. https://library.partnertax.ai/us-nc/regs/17-06b-0610 Authority G.S. 105-151.18; 105-262; Eff. February 1, 1991; Amended Eff. June 1, 1993; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-151.20; 105-262; Eff. February 1, 1991; Repealed Eff. June 1, 1993. History Note: Authority G.S. 105-131.8(b); 105-163.010; 105-163.011; 105-163.012; 105-163.013; 105-163.14; 105-262; Eff. September 1, 1992; Amended Eff. July 1, 1996; May 1, 1994; Repealed Eff. September 1, 2008. https://library.partnertax.ai/us-nc/regs/17-06b-0613 Authority G.S. 105-131.8; 105-151.22; 105-262; Eff. January 4, 1993; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-06b-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0706 Authority G.S. 105-134; 105-135(13); 105-141; 105-141(b)(25); 105-147; 105-163.15; 105-163.18; 105-262; 105-263; 50 U.S.C. Sec. 574; Eff. February 1, 1976; Amended Eff. August 1, 1986; May 1, 1984; June 1, 1982; March 22, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0707 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0708 Authority G.S. 105-244.1; 105-249.2; 105-158; 105-262; Eff. February 1, 1976; Amended Eff. March 22, 1981; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-0801 Authority G.S. 105-141(a); 105-142(f); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0803 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0804 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0806 Authority G.S. 105-142(f); 105-141(a); 105-144; 105-147(9),(10); 105-262; Eff. February 1, 1976; Amended Eff. March 29, 1981; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-0901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0902 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0903 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0904 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0905 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0906 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0907 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-0908 Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0909 Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Repealed Eff. March 22, 1981. https://library.partnertax.ai/us-nc/regs/17-06b-0910 Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; March 29, 1981; February 21, 1979; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-0911 Authority G.S. 105-141(b)(26); 105-262; Eff. March 29, 1981; Amended Eff. May 1, 1984; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1001 Authority G.S. 105-141(a); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1003 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1004 Authority G.S. 105-141(a); 105-144; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1101 Authority G.S. 105-144.1; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2905 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2906 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2907 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2908 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2909 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2910 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2911 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2912 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2913 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2914 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2915 Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262; Eff. February 1, 1976; Amended Eff. April 5, 1981; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-3001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3003 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3004 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3005 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3006 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3007 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3008 Authority G.S. 105-147(15); 105-147(15a); 105-147(16); 105-163.16(e); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3009 Authority G.S. 105-147(15); 105-147(16); 105-147(18)b.; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-3101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3108 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3109 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3110 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3111 Authority G.S. 105-142.1; 105-147(11); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; April 12, 1981; March 11, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3202 Authority G.S. 105-159; 105-161(j); 105-163.15; 105-163.17; 105-236; 105-241.1(i); 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1986; March 11, 1978; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3203 Authority G.S. 105-155; 105-157; 105-160.6; 105-160.7; 105-236; 105-241.22(3); 105-241.22(4); 105-241.22(5); 105-241.22(6); 105-262; 105-263; Eff. April 1, 1978; Amended Eff. September 1, 2008; July 1, 1999; June 1, 1993; February 1, 1991; June 1, 1990; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3204 Authority G.S. 105-236(a)(5); 105-262; Eff. April 1, 1978; Amended Eff. April 1, 1999; June 1, 1993; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3205 Authority G.S. 105-159; 105-236(3); 105-262; Eff. April 1, 1978; Amended Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3206 Authority G.S. 105-159; 105-163.15; 105-236; 105-262; Eff. April 1, 1978; Amended Eff. May 1, 2006; July 1, 1999; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3207 Authority G.S. 105-236; 105-262; Eff. April 1, 1978; Amended Eff. June 1, 1993; Repealed Eff. January 1, 1999. https://library.partnertax.ai/us-nc/regs/17-06b-3208 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3209 Authority G.S. 105-163.15; 105-237; 105-262; Eff. April 1, 1978; Amended Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3305 Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3401 Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262; 105-266; 105-266.1; 105-267; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3402 Authority G.S. 105-241.8; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; February 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3403 Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1991; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3404 Authority G.S. 105-159; 105-236(a)(3); 105-236(a)(6); 105-241.8; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3405 Authority G.S. 105-242(c); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3406 Authority G.S. 105-262; 105-263; 105-241.6; Eff. February 1, 1976; Amended Eff. September 1, 2008; May 1, 1994; October 1, 1992; October 1, 1991; June 1, 1990; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3407 Authority G.S. 105-262; 50 U.S.C. 501; P.L. 108-189; Eff. February 1, 1976; Amended Eff. February 1, 2005; Repealed Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3408 Authority G.S. 105-241.1; 105-262; 105-266; 105-266.1; Eff. December 17, 1978; Amended Eff. June 1, 1993; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-06b-3501 Authority G.S. 105-154(b); 105-154(c); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; December 1, 1986; Readopted Eff. May 1, 2016; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06b-3502 Authority G.S. 105-142(c); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3503 Authority G.S. 105-154(c); 105-154(d); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2005; August 1, 2003; July 1, 2000; August 1, 1998; May 1, 1994; June 1, 1993; July 1, 1991; June 1, 1990; Readopted Eff. May 1, 2016; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06b-3504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3505 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3506 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3507 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3508 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3509 Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b); 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3510 Authority G.S. 105-147(12); 105-262; Eff. February 1, 1976; Amended Eff. January 21, 1979; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-3511 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1108 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1109 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1110 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1111 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1112 Authority G.S. 105-141(a); 105-144; 105-144.1; 105-147(9); 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 1978. https://library.partnertax.ai/us-nc/regs/17-06b-1201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1203 Authority G.S. 105-144; 105-262; Eff. February 1, 1976; Amended Eff. March 25, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1305 Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1306 Authority G.S. 105-262; Eff. February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1404 Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1501 Authority G.S. 105-141(a); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1505 Authority G.S. 105-141(a); 105-144.4; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1602 Authority G.S. 105-144.4; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1706 Authority G.S. 105-141; 105-141(a); 105-141(b)(1); 105-141(b)(2); 105-141(b)(3); 105-141(b)(4); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; August 1, 1986; June 1, 1982; March 29, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1707 Authority G.S. 105-141(b)(4); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1708 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1709 Authority G.S. 105-141(a); 105-141(b)(5); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1710 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1711 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1712 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1713 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1714 Authority G.S. 105-141(b)(5)(6)(7); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1715 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1716 Authority G.S. 105-141(a); 105-141(b)(8); 105-141(b)(9)a.; 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; March 29, 1981; February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1717 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1718 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1719 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1720 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1721 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1722 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1723 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1724 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1725 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1726 Authority G.S. 105-141(b)(9)b.,(10),(11),(12), (13),(14),(15),(16); 105-141.1; 105-262; 128-31; 128-32; 143-166; Eff. February 1, 1976; Amended Eff. March 29, 1981; February 18, 1978; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1727 Authority G.S. 105-141(b)(18); 105-141(b)(20); 105-141.1; 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; February 18, 1978: Repealed Eff. May 1, 1984. https://library.partnertax.ai/us-nc/regs/17-06b-1728 Authority G.S. 105-141(b)(17); 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1729 Authority G.S. 105-144.1; 105-262; Eff. February 1, 1976; Repealed Eff. April 19, 1981. https://library.partnertax.ai/us-nc/regs/17-06b-1730 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1731 Authority G.S. 105-141(a); 105-142(e); 105-144; 105-147(7); 105-262; 133-15; Eff. February 1, 1976; Amended Eff. June 1, 1982; April 19, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1732 Authority G.S. 143-166; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1733 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1734 Authority G.S. 105-141(a); 105-262; 128-31; 45 U.S.C. Sec. 231m; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1735 Authority G.S. 105-141(b)(16); 165-44; 105-262; Eff. February 1, 1976; Repealed Eff. February 18, 1978. https://library.partnertax.ai/us-nc/regs/17-06b-1736 Authority G.S. 159C-14; 105-262; Eff. February 1, 1976; Amended Eff. February 18, 1978; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1737 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1738 Authority G.S. 105-141; 105-262; 38 U.S.C. sec. 3101; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1739 Authority G.S. 53A-15; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0119 Authority G.S. 105-164.16; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1982; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-0120 Authority G.S. 105-164.38; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1982; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-0121 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 11 U.S.C. 532; Eff. February 1, 1976; Amended Eff. October 1, 1993; Repealed Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0122 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. September 14, 1977; Amended Eff. October 1, 1993; June 1, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. July 5, 1980; Amended Eff. April 1, 2006; July 1, 2000; August 1, 1998; November 1, 1995; April 1, 1995; October 1, 1993; July 1, 1989; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-0124 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. January 1, 1982; Amended Eff. October 1, 1993; October 1, 1990; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-07b-0125 Authority G.S. 105-164.3(1); 105-164.4; 105-164.6; 105-262; Eff. February 1, 1986; Amended Eff. October 1, 1993; June 1, 1992; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-07b-0126 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. October 1, 1991; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; May 11, 1979; September 30, 1977; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0203 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0204 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0205 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105.262; Eff. February 1, 1976; Amended Eff. May 11, 1979; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0206 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0207 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; July 1, 1999; August 1, 1998; October 1, 1993; March 1, 1993; August 1, 1988; November 1, 1982; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0302 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; January 3, 1984; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0403 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0404 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0405 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0406 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0407 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.21A; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. August 1, 1998; October 1, 1993; October 1, 1991; August 1, 1988; June 1, 1985; June 1, 1984; May 11, 1979; September 30, 1977; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0501 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-0502 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0503 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0602 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0604 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0605 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0606 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0607 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0608 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0609 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0610 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; April 1, 1986; July 5, 1980; May 11, 1979; September 30, 1977; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0611 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0612 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0613 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0614 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0615 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0616 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0617 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0618 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0619 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0620 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0621 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0622 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0623 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0624 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0625 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0626 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0627 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0628 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0629 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0630 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0631 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0632 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0633 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0634 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105--264; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; July 1, 1984; July 5, 1980; May 11, 1979; September 30, 1977; September 14, 1977; Repealed Eff. July 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0706 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3512 Authority G.S. 105-136; 105-140; 105-141(a); 105-142(c); 105-151; 105-154(b);105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3513 Authority G.S. 105-153.4 (d); 105-153.5(b); 105-154; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1994; June 1, 1993; February 3, 1992; October 1, 1991; Readopted Eff. May 1, 2016; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06b-3514 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3515 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3516 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3517 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3518 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3519 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3520 Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3521 Authority G.S. 105-163.15; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1994; June 1, 1990; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3522 Authority G.S. 105-154(a); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3523 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3524 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3525 Authority G.S. 105-142(c); 105-152(a)(3); 105-154(b); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; May 1, 1984; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3526 Authority G.S. 105-151.19; 105-262; Eff. June 1, 1990; Repealed Eff. August 1, 1998. https://library.partnertax.ai/us-nc/regs/17-06b-3527 Authority G.S. 105-153.4; 105-153.8; 105-154; 105-262; Eff. July 1, 1991; Amended Eff. August 1, 2003; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3528 Authority G.S. 105-153.4; 105-154; 105-262; Eff. October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. History Note: Authority G.S. 105-153.5(b); 105-153.5(c); 105-154; 105-262; Eff. February 3, 1992; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3602 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3604 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3605 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3606 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3607 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3608 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3609 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3611 Authority G.S. 8-46; 8-47; 105-144; 105-144(a); 105-147(9)b.; 105-147(12); 105-148(2); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3701 Authority G.S. 105-160 to 105-163; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3702 Authority G.S. 105-161(a); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-3703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3706 Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3707 Authority G.S. 105-161(f); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-3708 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3709 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3710 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3711 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3712 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3713 Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5); 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3714 Authority G.S. 105-131.8; 105-153.9; 105-160.3; 105-160.4; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; June 1, 1993; June 1, 1990; June 1, 1982; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3715 Authority G.S. 105-162(a); 105-162(b); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. History Note: Authority G.S. 105-160.2; 105-160.5; 105-160.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1996; June 1, 1993; October 1, 1991; June 1, 1990; April 12, 1981; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06b-3717 Authority G.S. 105-161(e)(1); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3718 Authority G.S. 105-160.2; 105-160.7; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; June 1, 1990; Repealed Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3719 Authority G.S. 105-236; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; Repealed Eff. January 1, 1999. https://library.partnertax.ai/us-nc/regs/17-06b-3720 Authority G.S. 105-207; 105-236(10); 105-262; Eff. February 1, 1976; Amended Eff. January 21, 1979; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-3721 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3722 Authority G.S. 105-142(c); 105-152(3); 105-154(b); 105-161(f)(1)a; 105-163; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; April 12, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3723 Authority G.S. 105-153.4; 105-153.5; 105-153.6; 105-160.2; 105-160.5; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Readopted Eff. May 1, 2016. History Note: Authority G.S. 105-153.4; 105-160.2; 105-262; Eff. June 1, 1990; Amended Eff. February 1, 2005; June 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3725 Authority G.S. 105-160.2; 105-262; Eff. June 1, 1990; Repealed Eff. August 1, 1998. https://library.partnertax.ai/us-nc/regs/17-06b-3801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-3803 Authority G.S. 8-45.3; 105-141(a); 105-141.1; 105-142(a); 105-144(a); 105-144(c); 105-144.3; 105-147(1); 105-147(1)h; 105-147(2); 105-147(7); 105-147(9)a; 105-147(10); 105-147(17); 105-147(19); 105-147(24); 105-147(28); 105-148(1); 105-148(2); 105-148(8); 105-159.1; 105-163.16(c); 105-163.16(e); 105-251; 105-262; 147-77; Eff. February 1, 1976; Amended Eff. November 1, 1988; February 1, 1988; April 1, 1987; February 1, 1987; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-3804 Authority G.S. 39-13.6; 105-154; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; October 1, 1991; February 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-3901 Authority G.S. 105-153.3(15); 105-153.4; 105-262; Eff. June 1, 1990; Amended Eff. August 1, 2002; July 1, 1999; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3902 Authority G.S. 105-153.4; 105-262; Eff. June 1, 1990; Amended Eff. May 1, 2006; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-3903 Authority G.S. 105-153.4; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. History Note: Authority G.S. 105-153.4; 105-153.8; 105-153.9; 105-262; Eff. June 1, 1990; Amended Eff. September 1, 2008; July 1, 1999; August 1, 1998; June 1, 1993; Readopted Eff. May 1, 2016. History Note: Authority G.S. 105-153.4; 105-163.2; 105-163.3; 105-163.5; 105-163.6; 105-163.7; 105-163.8; 105-262; Eff. No https://library.partnertax.ai/us-nc/regs/17-06b-4001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-4002 Authority G.S. 105-131; 105-131.1; 105-131.2; 105-134.6(a); 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-4003 Authority G.S. 105-130.4; 105-131.1; 105-131.5; 105-131.7; 105-153.4(d); 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; October 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-4004 Authority G.S. 105-131.8; 105-262; Eff. June 1, 1990; Amended Eff. July 1, 1999; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-4005 Authority G.S. 105-131.3; 105-262; Eff. June 1, 1990; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-4006 Authority G.S. 105-131.6; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1994; June 1, 1993; February 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06b-4007 Authority G.S. 105-131.1(b); 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-0707 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0708 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0709 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0710 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0711 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0712 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0713 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0714 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0715 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0716 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. April 1, 1995; October 1, 1993; June 1, 1992; October 1, 1991; October 1, 1990; March 1, 1984; January 1, 1982; July 5, 1980; May 11, 1979; September 30, 1977; Repealed Eff. July 1, 2006. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976 https://library.partnertax.ai/us-nc/regs/17-07b-0803 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-0804 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-0805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0806 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0807 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0808 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0809 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0810 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-0811 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-0901 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-164.28A; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; December 1, 1984; May 11, 1979; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0902 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0903 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0904 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. October 1, 1993; Amended Eff. April 1, 2006; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1001 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-1002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1003 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; February 1, 1988; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-1101 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13E; 105-164.28; 105-164.28A; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1996; April 1, 1995; July 1, 1994; October 1, 1993; June 1, 1992; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1102 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1105 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; August 1, 1988; July 5, 1980; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1106 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1982; July 5, 1980; Repealed Eff, January 3, 1984. https://library.partnertax.ai/us-nc/regs/17-07b-1107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1108 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1109 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1110 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1111 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1112 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; July 5, 1980; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1113 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; August 1, 1988; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-1114 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1115 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1116 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1117 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1118 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1119 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1120 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1121 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. September 12, 1981. https://library.partnertax.ai/us-nc/regs/17-07b-1122 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991; October 1, 1988; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1998; August 1, 1996; May 1, 1995; October 1, 1993; June 1, https://library.partnertax.ai/us-nc/regs/17-07b-1201 Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; August 1, 1988; July 1, 1984; Repealed Eff. April 1, 2016. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; https://library.partnertax.ai/us-nc/regs/17-07b-1203 Authority G.S. 105-164.4; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. September 30, 1977; Repealed Eff. January 3, 1984. https://library.partnertax.ai/us-nc/regs/17-07b-1301 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. July 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1302 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; February 8, 1981; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1303 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; July 18, 2002; July 1, 1999; October 1, 1993; October 1, 1991; March 1, 1984; January 3, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1304 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-1305 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1401 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 1, 1993; May 1, 1990; August 1, 1988; Repealed Eff. April 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-1402 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; August 1, 1988; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-07b-1403 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; August 1, 1988; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. July 1, 2000; August 1, 1998; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1405 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1988; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-1406 Authority G.S. 105-164.3; 105-262; 105-264; 130A-410; Eff. February 1, 1976; Amended Eff. July 1, 1989; September 14, 1977; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1501 Authority G.S. 105-164.3; 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1992; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-1502 Authority G.S. 105-164.3; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-1601 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1602 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.14; 105-241.7; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; July 1, 2000; July 1, 1999; August 1, 1998; April 1, 1997; August 1, 1996; October 1, 1993; March 1, 1993; June 1, 1992; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-06b-1740 Authority G.S. 135-9; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1741 Authority G.S. 116-183; 116-196; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1742 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1743 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1744 Authority G.S. 105-141(a); 105-141(b)(3); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1745 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1746 Authority G.S. 105-262; 127A-40(e); 45 USC Sec. 352(e); Eff. February 18, 1978; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1747 Authority United States Court of Appeals (Fourth Circuit) No. 79-1589; G.S. 105-141; 105-262; Eff. June 1, 1982; Repealed Eff. June 1, 1990. History Note: Authority G.S. 120-4.4; 120-4.23; 105-262; Eff. May 1, 1984; Amended Eff. August 1, 1986; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1749 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1750 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1752 Authority G.S. 105-141(a); 105-141(b)5; 105-141(b)(9)c.; 105-141(b)(22); 105-262; Eff. August 1, 1986; Amended Eff. November 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1801 Authority G.S. 105-141(b)(10); 105-135; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-1802 Authority G.S. 105-141(b)(10); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-1901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1902 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-1903 Authority G.S. 105-141(a)(16); 105-141.1; 105-141(b)(11); 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; June 1, 1982; February 18, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2001 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2002 Authority G.S. 105-147(12); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2003 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2004 Authority G.S. 105-147(12); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2101 Authority G.S. 105-147(1); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2102 Authority G.S. 105-147(1); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2201 Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2202 Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2203 Authority G.S. 105-147(1); 105-147(2); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2204 Authority G.S. 105-147(1); 105-262; Eff. March 29, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2302 Authority G.S. 105-147(2); 105-147(3); 105-148(1); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2303 Authority G.S. 105-141(b)(23); 105-262; Eff. March 29, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2402 Authority G.S. 105-141(a)(21); 105-147(8); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; March 11, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2403 Authority G.S. 105-141(a)(21); 105-147(8); 105-262; Eff. March 11, 1978; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2404 Authority G.S. 105-141(a)(21); 105-147(8); 105-262; Eff. May 1, 1984; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2501 Authority G.S. 105-147(20); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2502 Authority G.S. 105-147(20); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2503 Authority G.S. 105-147(20); 105-262; Eff. February 1, 1976; Amended Eff. December 17, 1978; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2504 Authority G.S. 105-147(20); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2601 Authority G.S. 105-147(9)d.; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2602 Authority G.S. 105-147(9)d.; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2604 Authority G.S. 105-147(9)d.; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2704 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2706 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2707 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2708 Authority G.S. 105-135(11); 105-141.3; 105-142; 105-147(5); 105-147(19); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2709 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2710 Authority G.S. 105-147(5); 105-262; Eff. February 1, 1976; Amended Eff. March 11, 1978; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06b-2711 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2712 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2713 Authority G.S. 105-147(5); 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2803 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2804 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2805 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2806 Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2901 Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06b-2902 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2903 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-2904 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-4008 Authority G.S. 105-131.3; 105-131.4; 105-262; Eff. February 1, 1991; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06b-4101 Authority G.S. 105-153.4; 105-153.5(c)(1); 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-4102 Authority G.S. 105-153.5 (c); 105-262; Eff. June 1, 1990; Amended Eff. October 1, 1991; Repealed Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-4103 Authority G.S. 105-153.5(b)(1); 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; December 1, 1990; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06b-4104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06b-4105 Authority G.S. 105-134.6(b)(1); 105-134.6(b)(2); 105-151.19; 105-262; Eff. June 1, 1990; Amended Eff. December 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0101 Authority G.S. 105-163.1 through 105-163.10; 105-163.17 to 105-163.24; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06c-0102 Authority G.S. 105-163.1; 105-163.1(3); 105-163.1(4); 105-163.1(13); 105-163.2; 105-163.3; 105-163.6; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; December 1, 1988; April 1, 1987; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0103 Authority G.S. 105-154; 105-163.1(6); 105-163.11; 105-163.14; 105-163.18;105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-06c-0104 Filed as a Temporary Amendment [(d) and (f)] Eff. November 16, 1981, for a period of 46 days to expire on January 1, 1982; Authority G.S. 105-163.3; 105-163.5; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1989; June 1, 1982; January 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06c-0105 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0106 Authority G.S. 105-163.1(4); 105-163.1(13); 105-163.2; 105-163.2(h); 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0107 Authority G.S. 105-153.8(a); 105-163.1(4); 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0108 Authority G.S. 105-163.1(4); 105-163.1(5); 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0109 Authority G.S. 105-163.1A; 105-163.2; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; August 1, 1986; February 21, 1979; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0110 Authority G.S. 105-163.2; 105-262; 49 U.S.C. Sec. 26; Sec. 301A; Sec. 923; Sec. 1512; Eff. February 1, 1976; Amended Eff. July 1, 1999; November 1, 1994; December 1, 1990; November 1, 1988; Repealed Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06c-0111 Authority G.S. 105-163.2; 105-163.18; 105-163.23; 105-262; Eff. February 1, 1976; Amended Eff. February 21, 1979; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0112 Authority G.S. 105-262; 46 U.S.C. Sec. 11108; Eff. February 1, 1976; Amended Eff. February 1, 2005; June 1, 1993; May 1, 1984; February 21, 1979; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0113 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0114 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0115 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0116 Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; February 21, 1979; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06c-0117 Authority G.S. 105-153.7; 105-163.1(13); 105-163.2; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; Readopted Eff. May 1, 2016; Amended Eff. August 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06c-0118 Authority G.S. 105-163.1(4); 105-163.1(5); 105-163.1(6); 105-163.2; 105-163.18; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. https://library.partnertax.ai/us-nc/regs/17-06c-0119 Authority G.S. 105-163.7; 105-254; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 2005; May 1, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0120 Authority G.S. 105-153.9(a); 105-163.22; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0121 Authority G.S. 105-163.10; 105-163.18; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. https://library.partnertax.ai/us-nc/regs/17-06c-0122 Authority G.S. 105-163.1(6); 105-163.2; 105-163.18; 105-262; Eff. July 1, 1986; Repealed Eff. June 1, 1990. History Note: Authority G.S. 105-163.2; 105-163.5; 105-262; 50 U.S.C. 571; Eff. June 1, 1990; Amended Eff. August 1, 2002; June 1, 1993; October 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06c-0124 Authority G.S. 105-163.2(b); 105-163.2A; 105-163.5; 105-262; Eff. June 1, 1990; Amended Eff. April 1, 2001; July 1, 1999; Readopted Eff. May 1, 2016; Amended Eff. May 1, 2018. https://library.partnertax.ai/us-nc/regs/17-06c-0125 Authority G.S. 105-163.5; 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993. History Note: Authority G.S. 105.163.2; 105-163.2A; 105-163.5; 105-262; Eff. June 1, 1990; Amended Eff. April 1, 2001; June 1, 1993; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06c-0201 Authority G.S. 105-262; Eff. February 1, 1976; Amended Eff. September 1, 2008; April 1, 2001; August 1, 1998; June 1, 1993; June 1, 1990; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06c-0202 Authority G.S. 105-163.6; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. February 3, 1992; February 1, 1991; February 1, 1988; February 21, 1979; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06c-0203 Authority G.S. 105-154; 105-163.2; 105-163.2A; 105-163.3; 105-163.7; 105-262; Eff. February 1, 1976; Amended Eff. September 1, 2008; February 1, 2005; April 1, 2001; August 1, 1998; June 1, 1993; February 3, 1992; October 1, 1991; February 1, 1991; Readopted Eff. May 1, 2016. History Note: Authority G.S. 105-163.8; 105-241.23; 105-242.2; 105-262; Eff. June 1, 1990; Amended Eff. September 1, 2008; April 1, 2001; June 1, 1993; February 1, 1991; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06c-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-06c-0304 Authority G.S. 105-163.6(a); 105-163.6(b); 105-163.6(f); 105-163.17; 105-241.1(g); 105-262; Eff. July 1, 1986; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-06d-0101 Authority G.S. 105-163.15; 105-163.18; 105-254; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06d-0102 Authority G.S. 105-163.15; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2006; June 1, 1993; October 1, 1991; June 1, 1990; February 1, 1988; Readopted Eff. May 1, 2016. https://library.partnertax.ai/us-nc/regs/17-06d-0201 Authority G.S. 105-163.15; 105-236(a)(9); 105-241.21; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2006; June 1, 1990; August 1, 1986; February 21, 1979; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. History Note: Authority G.S. 105-163.15(b); 105-163.15(c); 105-163.15(d); 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979; Repealed Eff. June 1, 1990. History Note: Authority G.S. https://library.partnertax.ai/us-nc/regs/17-06d-0206 Authority G.S. 105-163.15; 105-163.18; 105-262; Eff. June 1, 1990; Amended Eff. October 1, 1991; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-06d-0207 Authority G.S. 105-163.15; 105-262; Eff. June 1, 1990; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06d-0208 Authority G.S. 105-163.15; 105-262; Eff. June 1, 1990; Amended Eff. June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06d-0209 Authority G.S. 105-163.15; 105-262; Eff. June 1, 1990; Amended Eff. September 1, 2008; June 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06d-0210 Authority G.S. 105-163.15; 105-262; Eff. June 1, 1990; Amended Eff. May 1, 2006; June 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. July 26, 2015. https://library.partnertax.ai/us-nc/regs/17-06d-0211 Authority G.S. 105-163.15; 105-163.18; 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07a-0103 Authority G.S. 105-164.1 to 105-164.44; 105-463 to 105-474; S.L. 1967, c. 1096; 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1992; October 1, 1991; October 1, 1990; May 1, 1990; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-0103 Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. March 15, 1980; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0104 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-164.13B; 105-164.16; 105-164.29; 105-164.42C; 105-164.42K; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; August 1, 2002; July 1, 2000; July 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; October 1, 1990; April 1, 1986; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0105 Authority G.S. 105-164.11; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1990; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.22; 105-164.28; 105-164.29; 105-236; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; February 1, 1988; May https://library.partnertax.ai/us-nc/regs/17-07b-0107 Authority G.S. 105-164.22; 105-164.23; 105-164.25; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0108 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976. Amended Eff. August 1, 2002; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0109 Authority G.S. 105-164.4; 105-164.13B; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-0110 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 3, 1984. https://library.partnertax.ai/us-nc/regs/17-07b-0111 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; March 1, 1984; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-0112 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0113 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-0114 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-0115 Authority G.S. 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 2009; April 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0116 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; May 1, 1985; December 1, 1982; January 1, 1982; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-0117 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. December 1, 1997; October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-0118 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; April 1, 1997; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3010 Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-07b-3011 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3012 Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3013 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. March 1, 1993; Amended Eff. July 1, 2000; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3101 Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3102 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-164.13; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; December 1, 1984; March 1, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3103 Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; April 1, 1997; October 1, 1993; October 1, 1991; November 1, 1982; January 1, 1982; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3104 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1998; June 1, 1992; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3106 Authority G.S. 105-164.4; 105-164.6; 105-164.13;105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. March 1, 1984; Amended Eff. August 1, 2009; April 1, 1997; October 1, 1993; October 1, 1991; August 1, 1986; December 1, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3107 Authority G.S. 105-164.3; 105-164.13; 105-262; 105-264; Eff. June 1, 1992; Amended Eff. October 1, 2009; October 1, 1993; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2002; April 1, 1999; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1989; March 1, 1984; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.4; 105-164.6; 105 https://library.partnertax.ai/us-nc/regs/17-07b-3204 Authority G.S. 105-164.4; 105-164.4A; 105-164.6; 105-262; 105-264; Eff. June 1, 1992; Amended Eff. August 1, 2002; July 1, 2000; October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3301 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 2009; April 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; July 1, 1989; February 1, 1986; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; https://library.partnertax.ai/us-nc/regs/17-07b-3303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-3304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-3305 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-3306 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1998. https://library.partnertax.ai/us-nc/regs/17-07b-3404 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. December 1, 1994. https://library.partnertax.ai/us-nc/regs/17-07b-3501 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; January 1, 1982; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3502 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 1, 1988; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-3503 Authority G.S. 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3504 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3505 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; October 1, 1988; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3506 Authority G.S. 105-164.22; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3601 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1987; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-3602 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1986; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-3603 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. August 1, 2009. https://library.partnertax.ai/us-nc/regs/17-07b-3702 Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; April 1, 1999; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3703 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Repealed Eff. September 1, 2018. https://library.partnertax.ai/us-nc/regs/17-07b-3801 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-3803 Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3804 Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3902 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; August 1, 1998; October 1, 1993; October 1, 1991; April 1, 1986; May 11, 1979; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3904 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3905 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-3906 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-3907 Authority G.S. 105-164.3; 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 2002; January 1, 1982; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3908 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. July 5, 1980. https://library.partnertax.ai/us-nc/regs/17-07b-3909 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3910 Authority G.S. 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 1998; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3911 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Eff. January 3, 1984; Amended Eff. November 1, 1994; October 1, 1993; Repealed Eff. September 1, 2018. https://library.partnertax.ai/us-nc/regs/17-07b-4001 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4002 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4004 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; April 1, 1986; February 1, 1986; May 11, 1979; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4005 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4006 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4007 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4008 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4009 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 2003; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; December 1, 1982; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4010 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4011 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. December 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4101 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4102 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4103 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Repealed Eff. September 1, 2018. https://library.partnertax.ai/us-nc/regs/17-07b-4104 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4105 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4106 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4107 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4108 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13(5e); 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; January 1, 1982; July 5, 1980; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4109 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4110 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4201 Authority G.S. 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. August 1, 1988; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.4; 105-164.13; 105-164.22; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. September 1, 2006; April 1, 1997; January 1, 1995; October 1, 1993; October 1, 1991; August 1, 1988; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4203 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4204 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 2024. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; 12 U.S.C. 1768; 12 U.S.C. 2023; 12 U.S.C. 2077; 12 U.S.C. 2098; 12 U.S.C. 2134; 12 U.S.C. 2214; Eff. February 1, 1976; Amended Eff. September 1, 2006; November 1, 1995; January 1, 1995; January 3, 1984; Readopted Eff. Janu https://library.partnertax.ai/us-nc/regs/17-12b-0412 Authority G.S. 105-262; 105-449.107; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0512 effective November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. History Note: Authority G.S. 105-262; 105-449.106; 105-449.107; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0513 Eff. November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12b-0414 Authority G.S. 105-262; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0514 Eff. November 1, 2002; Amended Eff. August 1, 2003; Repealed Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12b-0501 Authority G.S. 105-262; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. July 1, 2000; Recodified from 17 NCAC 09K .0602 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12c-0301 Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09L .0401 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12c-0302 Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09L .0402 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12c-0303 Authority G.S. 105-262; 105-449.138; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09L .0404 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12d-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-12a-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-12b-0503 Authority G.S. 105-262; 105-449.117; Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-262; 105-449.136; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09L .0301 effective November 1, 2002; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-12d-0102 Authority G.S. 105-262; 119-15.1; 119-15.3; Eff. January 1, 1983; Recodified from 17 NCAC 09J .0202 effective November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12d-0103 Authority G.S. 105-262; 119-15.3; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987; Recodified from 17 NCAC 09J .0203 effective November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-07b-1603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1604 Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1605 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1982; July 5, 1980; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1701 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 2009; August 1, 1998; August 1, 1996; October 1, 1993; October 1, 1991; May 1, 1990; February 1, 1987; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.14; 105-241.7; 105-262; 105-264; 105-467; 105-468; 105-469; 105 https://library.partnertax.ai/us-nc/regs/17-07b-1703 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; July 5, 1980; Repealed Eff. August 1, 1998. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. April 1, 1999; October 1, 1993; May 1, 1990; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1705 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; August 1, 1988; March 1, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1706 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. October 1, 1991; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. July 1, 2000; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; July 1, 1989; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-1 https://library.partnertax.ai/us-nc/regs/17-07b-1803 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-1804 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1805 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-1901 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-1902 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-1903 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-1904 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-1905 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 2009; July 1, 1999; October 1, 1993; June 1, 1992; October 1, 1991; May 1, 1985; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-1906 Authority G. S. 105-262; 105-264; 130A-309.55; 130A-309.56; Eff. October 1, 1990; Amended Eff. June 1, 1992; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-1907 Authority G.S. 105-164.3; 105-164.29; 105-187.15; 105-187.16; 105-187.17; 105-262; 105-264; Eff. October 1, 1991; Amended Eff. October 1, 1993; June 1, 1992; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2001 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.19; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; https://library.partnertax.ai/us-nc/regs/17-07b-2102 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; Repealed Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-2104 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; May 1, 2009; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-2105 Authority G.S. 105-164.3; 105-164.4; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; January 3, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2201 Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.6; 105-164.13; 105-164.13B; 105-164.28; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-506.2; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; August 1, 2002; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; February 1, 1986; May 11, 1979; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2202 Authority G.S. 105-164.4; 105-164.5; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-2203 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; February 1, 1986; Repealed Eff. July 1, 1994. https://library.partnertax.ai/us-nc/regs/17-07b-2204 Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2205 Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.6; 105-164.22; 105-262; 106-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2206 Authority G.S. 105-164.4; 150-164.13A; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. February 8, 1981. https://library.partnertax.ai/us-nc/regs/17-07b-2207 Authority G.S. 105-164.4; 105-164.5; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-2208 Authority G.S. 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; Repealed Eff. April 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-2209 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; Repealed Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2210 Authority G.S. 105-164.3; 105-164.4; 105-164.4F; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 1993; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2211 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; Repealed Eff. April 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-2212 Authority G.S. 105-164.3; 105-164.4; 105-164.4L; 105-164.13; 105-262; 105-264; 105-467; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 2009; May 1, 1999; August 1, 1998; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13A; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509. https://library.partnertax.ai/us-nc/regs/17-07b-2301 Authority G.S. 105-164.3; 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; February 1, 1988; Repealed Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2302 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 2006; February 1, 1988; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.3; 105-164.5; 105-262; Eff. February 1, 1976; Repealed Eff. February 1, 1988. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.13E; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February https://library.partnertax.ai/us-nc/regs/17-07b-2402 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; July 1, 2000; June 1, 1992; August 1, 1986; May 11, 1979; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-2501 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-2502 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-2503 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-2504 Authority G.S. 105-164.3; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; December 1, 1984; Repealed Eff. August 1, 1996. https://library.partnertax.ai/us-nc/regs/17-07b-2602 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. October 1, 2009; August 1, 2002; October1, 1993; June 1, 1992; October 1, 1991; February 8, 1981; Repealed Eff. April 1, 2016. History Note: Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; https://library.partnertax.ai/us-nc/regs/17-07b-2604 Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2605 Authority G.S. 105-164.4; 105-164.4H; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2607 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. October 1, 2009; August 1, 2009; October 1, 1993; October 1, 1991; October 1, 1990; July 5, 1980; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; Repealed Eff. April 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-2609 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-2610 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-2611 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-2612 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-2701 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; January 3, 1984; November 1, 1982; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2702 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 1993; June 1, 1992; October 1, 1991; January 1, 1982; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2703 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.4H; 105-164.6; 105-164.13; 105-164.13E; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. June 1, 2006;July 1, 2000; October 1, 1993; June 1, 1992; October 1, 1991; March 1, 1987; Readopted Eff. January 1, https://library.partnertax.ai/us-nc/regs/17-07b-2802 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. June 1, 2006; April 1, 1999; October 1, 1993; October 1, 1991; March 1, 1987; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2901 Authority G.S. 105-164.3; 105-164.4; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; July 1, 2000; October 1, 1993; June 1, 1992; July 1, 1989; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-2902 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-2903 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1993; July 1, 1989; August 1, 1988; July 5, 1980; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-07b-3001 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; June 1, 1995; October 1, 1993; May 1, 1990; January 3, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3002 Authority G.S. 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; May 1, 1990; January 3, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3003 Authority G.S. 105-164.41; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3004 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 1, 1993; October 1, 1991; January 3, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-3005 Authority G.S. 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-3006 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-3007 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. May 1, 1990. https://library.partnertax.ai/us-nc/regs/17-07b-3008 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. History Note: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. July 1, 2000; October 1, 1993; October 1, 1991; November 1, 1982; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-08-1801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-1802 Authority G.S. 105-214; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; December 1, 1985; August 31, 1981; October 30, 1980; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-09a-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09a-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09a-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09a-0104 Authority G.S. 105-262; 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0104 Authority G.S. 105-262; 105-431 through 105-432; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0203 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0204 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0205 Authority G.S. 105-262; 105-430; 105-433; 105-434; 105-441; Eff. February 1, 1976; Amended Eff. January 1, 1981; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0305 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0308 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0309 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0310 Authority G.S. 105-262; 105-434; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0401 Authority G.S. 105-262; 105-439; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0509 Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; 105-446.5; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09b-0513 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09b-0514 Authority G.S. 105-262; 105-446.3; 105-446.5; Eff. January 17, 1980; Repealed Eff. January 1, 1983. History Note: Authority G.S. 105-262; 105-446.4; Eff. January 1, 1981; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0104 Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0203 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0204 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0206 Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0303 Authority G.S. 105-449.10; 105-449.19; 105-449.21; 105-449.32; Eff. February 1, 1976; Amended Eff. January 17, 1980; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0402 Authority G.S. 105-449.32; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0505 Authority G.S. 105-449.10; 105-449.16; 105-449.17; 105-449.19; 105-449.26; 105-449.32; 105-449.39; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0602 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0603 Authority G.S. 105-449.2 through 105-449.8; 105-449.16 through 105-449.17; 105-449.19; 105-449.32; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0703 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0705 Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32; Eff. February 1, 1976; Amended Eff. January 17, 1980; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09c-0706 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09c-0707 Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32; Eff. January 17, 1980; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09d-0101 Authority G.S. 105-262; 105-449.32; 105-449.37; 105-449.45; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09d-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0202 Authority G.S. 105-262; 105-449.10; 105-449.26; 105-449.32; 105-449.39; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09d-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0304 Authority G.S. 105-449.40; 105-262; Eff. October 23, 1977; Amended Eff. August 13, 1980; October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09d-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0403 Authority G.S. 105-262; 105-449.39; 105-449.44 through 105-449.45; Eff. February 1, 1976; Amended Eff. August 12, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09d-0503 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0504 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09d-0505 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4207 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4208 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4209 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4210 Authority G.S. 105-164.3; 105-164.4; 105-164.4B; 105-164.4H; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. January 1, 1982; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4301 Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; July 1, 2000; August 1, 1998; August 1, 1996; October 1, 1993; July 1, 1990; February 1, 1987; March 1, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4302 Authority G.S. 105-164.14; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4303 Authority G.S. 105-164.14; 105-262; Eff. February 1, 1976; Amended Eff. September 1, 2006; July 1, 2000; October 1, 1993; November 3, 1978; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4401 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4402 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4403 Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; June 1, 1992; October 1, 1991; March 1, 1984; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4404 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4405 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4406 Authority G.S. 105-164.4; 105-164.6; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4407 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; July 5, 1980; Repealed Eff. April 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4408 Authority G.S. 105-164.4; 105-164.13; 105-187.5; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1996; May 1, 1994; October 1, 1993; July 5, 1980; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4409 Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4410 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1987; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4412 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4413 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4414 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4415 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. History Note: Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-187.11; 105-262; Eff. October 1, 1991; Amended Eff. June 1, 1992; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4501 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; April 1, 1997; October 1, 1993; June 1, 1992; October 1, 1991; August 1, 1988; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4502 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; February 1, 1986; May 1, 1985; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991; January 1, 1982; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4504 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4505 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4506 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4507 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4508 Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4509 Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4510 Authority G.S. 105-164.4; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4511 Authority G.S. 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4512 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. August 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07b-4513 Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4514 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4515 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1986; May 1, 1985; Repealed Eff. April 1, 1986. History Note: Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1990; February 1, 1988; March 1, 1987; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4602 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2002; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4603 Authority G.S. 105-164.3; 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; June 1, 1992; October 1, 1991; July 1, 1990; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4605 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. February 8, 1981; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4606 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; March 1, 1984; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4607 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4608 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. January 3, 1984; July 5, 1980; Repealed Eff. October 1, 1990. https://library.partnertax.ai/us-nc/regs/17-07b-4609 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984; Readopted Eff. February 1, 2024. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. July 1, 1990. https://library.partnertax.ai/us-nc/regs/17-07b-4611 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; March 1, 1993; July 5, 1980; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4612 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4613 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1990; July 1, 1990; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4614 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-187.3; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; July 1, 1990; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4615 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4616 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. January 3, 1984; July 5, 1980; March 24, 1978; Repealed Eff. July 1, 1990. History Note: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; January 3, 1984; July 5, 1980; March 24, 1978; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4618 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; Repealed Eff. June 1, 1992. https://library.partnertax.ai/us-nc/regs/17-07b-4619 Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-262; Eff. October 1, 1990; Amended Eff. June 1, 1992; October 1, 1991; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-4701 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 2009; April 1, 2001; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988; Readopted Eff. February 1, 2024; Amended Eff. March 1, 2025. https://library.partnertax.ai/us-nc/regs/17-07b-4702 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-4703 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Repealed Eff. January 3, 1984. https://library.partnertax.ai/us-nc/regs/17-07b-4704 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. November 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07b-4705 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4706 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. April 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-4707 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980; RRC objection January 31, 2024 and rule returned to agency on February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4708 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; July 5, 1980; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4709 Authority G.S. 105-164.13; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4710 Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Repealed Eff. June 1, 2016. https://library.partnertax.ai/us-nc/regs/17-07b-4711 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4712 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; May 1, 1985; Repealed Eff. April 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-4713 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4714 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006. https://library.partnertax.ai/us-nc/regs/17-09k-0205 Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified to 17 NCAC 12B .0106 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09k-0206 Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0107 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.90; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0301 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.105; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodifed to 17 NCAC 12B .0401 effective November 1, 2002. H https://library.partnertax.ai/us-nc/regs/17-09k-0510 Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0410 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.106; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified to 17 NCAC 12B .0411 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09k-0512 Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0412 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.106; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0413 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09k-0514 Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106; Eff. August 1, 1998; Recodified to 17 NCAC 12B .0414 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09k-0601 Authority G.S. 105-251; 105-252; 105-262; 105-449.61(c); Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 2000. History Note: Authority G.S. 105-262; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. July 1, 2000; Recodified to 17 NCAC 12B .0502 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.136; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0201 effective N https://library.partnertax.ai/us-nc/regs/17-09l-0302 Authority G.S. 105-262; 105-449.130; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 1998. https://library.partnertax.ai/us-nc/regs/17-09l-0401 Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0301 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09l-0402 Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0302 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.137; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Repealed Eff. July 1, 2000. History Note: Authority G.S. 105-262; 105-449.138; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12C .0304 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0302 Authority G.S. 105-262; 105-449.39; 105-449.40; Eff. January 1, 1983; Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990; Recodified to 17 NCAC 12A .0301 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-10-0101 Authority G.S. 105-271 to 105-395; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. July 1, 1993; Repealed Eff. July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-10-0103 Authority G.S. 105-271 to 105-395; 105-288(a)(1); 105-288(a)(2); 143B-10; 143B-217 to 143B-225; 143B-217 to 143B-228; Eff. February 1, 1976; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-10-0201 Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(b); Eff. February 1, 1976; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0202 Authority G.S. 105-262; 105-291(b); 105-291(f); Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0203 Authority G.S. 105-259; 105-289(e); 105-291; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. July 1, 1993. History Note: Authority S.L. 99-463; Temporary Adoption Eff. February 24, 2000 to Expire on July 1, 2000; Temporary Adoption Expired on July 1, 2000. https://library.partnertax.ai/us-nc/regs/17-10-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0304 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0305 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0306 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0308 Filed as a Temporary Rule Eff. January 14, 1983, for a Period of 45 Days to Expire on March 1, 1983; Authority G.S. 105-275(27) a through d; 105-275(28); 105-282.1; 105-283; 105-307; 143-213; Eff. March 1, 1983; Repealed Eff. March 1, 1984. https://library.partnertax.ai/us-nc/regs/17-10-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0402 Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Authority G.S. 105-275(8); 105-275(8)c; Eff. March 1, 1984; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-10-0403 Authority G.S. 105-262; 105-275(8)c; 105-291(b); Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Eff. March 1, 1984; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0404 Authority G.S. 105-262; 105-275(8)c; 105-291(b); Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Eff. March 1, 1984; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0405 Authority G.S. 105-262; 105-275(8)c; 105-282.1; 105-291(b); 105-307; Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Eff. March 1, 1984; Amended Eff. July 1, 2000; July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0406 Authority G.S. 105-262; 105-275(8)c; 105-283; 105-291(b); Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Eff. March 1, 1984; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0407 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0408 Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Authority G.S. 105-275(8); 105-275(8)c; 105-296(a); Eff. March 1, 1984; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-10-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-10-0502 Authority G.S. 105-289(d); Eff. August 1, 1984; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-10-0503 Authority G.S. 105-289(d); 105-294(c)(d); 105-296(b); 105-299; Eff. August 1, 1984; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(b)c; Eff. August 1, 1984; Amended Eff. January 1, 2015; June 1, 2007; July 1, 2000; July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-262; 105-289(d); 105-291(b); 105-294(d); Eff. August 1, 1984; Amended Eff. Sept https://library.partnertax.ai/us-nc/regs/17-10-0509 Authority G.S. 105-262; 105-289(d); 105-291(b); Eff. August 1, 1984; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016; History Note: Authority G.S. 105-262; 105-289(d); 105-291(b); Eff. August 1, 1984; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-10-0511 Authority G.S. 105-289(d); Eff. August 1, 1984; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-11-0101 Authority G.S. 105-288; 105-290; Eff. February 1, 1976; Amended Eff. July 1, 1993; June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-288; 143B-10; 143B-217 to 143B-225; Eff. February 1, 1976; Repealed Eff. June 1, 1991. https://library.partnertax.ai/us-nc/regs/17-11-0103 Authority G.S. 143B-217 to 143B-225; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-11-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-11-0202 Authority G.S. 84-4; 105-288; 105-290; 143B-222; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-290(b),(c); Eff. February 1, 1976; Repealed Eff. June 1, 1991. https://library.partnertax.ai/us-nc/regs/17-11-0205 Authority G.S. 105-290; 143B-222; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-11-0206 Authority G.S. 105-290(b); Eff. February 1, 1976; Repealed Eff. June 1, 1991. https://library.partnertax.ai/us-nc/regs/17-11-0207 Authority G.S. 105-288; 105-290; Eff. February 1, 1976; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-11-0208 Authority G.S. 105-288; 105-291; Eff. February 1, 1976; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-11-0209 Authority G.S. 1A-1; 105-288; 105-290; Eff. February 1, 1976; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-11-0210 Authority G.S. 105-290; Eff. February 1, 1976; Repealed Eff. June 1, 1991. https://library.partnertax.ai/us-nc/regs/17-11-0211 Authority G.S. 105-345; Eff. February 1, 1976; Amended Eff. June 1, 1991; Repealed Eff. July 1, 1993. History Note: Authority G.S. 105-288; Eff. June 1, 1982; Amended Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-288; 105-290(b); Eff. June 1, 1982; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-28 https://library.partnertax.ai/us-nc/regs/17-11-0217 Authority G.S. 84-4; 105-288; 105-290; Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016; Amended Eff. September 1, 2016; July 1, 1993. https://library.partnertax.ai/us-nc/regs/17-11-0218 Authority G.S. 105-288; Eff. June 1, 1991; Amended Eff. July 1, 1993; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-288; Eff. June 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-12a-0202 Authority G.S. 105-262; 105-449.39; 105-449.37; 105-449.57; Eff. January 1, 1983; Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987; Recodified from 17 NCAC 09I .0202 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12a-0301 Authority G.S. 105-262; 105-266; 105-449.39; 105-449.40; Eff. January 1, 1983; Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990; Recodified from 17 NCAC 09I .0302 Eff. November 1, 2002; Amended Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-12a-0302 Authority G.S. 105-262; 105-449.40; Eff. January 1, 1983; Amended Eff. January 1, 1994; January 1, 1992; Recodified from 17 NCAC 09I .0303 effective November 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-12a-0303 Authority G.S. 105-262; 105-449.40; 105-449.57; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987; Recodified from 17 NCAC 09I .0304 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12a-0401 Authority G.S. 105-262; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987; Recodified from 17 NCAC 09I .0402 effective November 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-12a-0402 Authority G.S. 105-262; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. March 1, 1987; Recodified from 17 NCAC 09I .0403 effective November 1, 2002; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-12a-0502 Authority G.S. 105-262; 105-449.47; 105-449.57; Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. History Note: Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.57; Eff. March 1, 1987; Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990; Recodified from 17 NCAC 09I .0506 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12b-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-12b-0102 Authority G.S. 105-262; 105-449.65(a)(5); 105-449.72; Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-12b-0104 Authority G.S. 105-262; 105-449.69(d); Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0203 effective November 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0204 effective November 1, 2002; Pursuant to G.S. 150B-21.3A, rule is necessary without subst https://library.partnertax.ai/us-nc/regs/17-12b-0106 Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified from 17 NCAC 09K .0205 Eff. November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12b-0107 Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0206 effective November 1, 2002; Readopted Eff. November 1, 2017. https://library.partnertax.ai/us-nc/regs/17-12b-0201 Authority G.S. 105-262; 105-449.60; Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-262; 105-449.90; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0301 Eff. November 1, 2002; Amended Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. https://library.partnertax.ai/us-nc/regs/17-12b-0401 Authority G.S. 105-262; 105-449.105; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0501 Eff. November 1, 2002; Amended Eff. August 1, 2003; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016. History Note: Authority G.S. 105-262; 105-449.105; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0502 Eff. November 1, 2002; Amended Eff. August 1, 2003; https://library.partnertax.ai/us-nc/regs/17-12b-0403 Authority G.S. 105-262; 105-449.107; 105-449.108; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0503 effective November 1, 2002; Readopted Eff. November 1, 2017. History Note: Authority G.S. 105-262; 105-449.107; 105-449.121; Temporary Adoption Eff. January 1, 1996; Eff. March 1,1996; Recodified from 17 NCAC 09K .0504 Eff. November 1, 2002; Amended Eff. August 1, 2003; Readopted Eff. November 1, 2017. History Note: Authority G.S. 105-262; 105-449.107; https://library.partnertax.ai/us-nc/regs/17-12b-0410 Authority G.S. 105-262; 105-449.107; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified from 17 NCAC 09K .0510 effective November 1, 2002; Readopted Eff. November 1, 2017. History Note: Authority G.S. 105-262; 105-449.88; 105-449.106; Eff. March 1, 1996; Amended Eff. August 1, 1998; Recodified from 17 NCAC 09K .0511 Eff. November 1, 2002; Amended Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-4715 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4716 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; Repealed Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4717 Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. April 1, 2006. https://library.partnertax.ai/us-nc/regs/17-07b-4718 Authority G.S. 105-164.3; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-4801 Authority G.S. 105-164.20; 105-164.22; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. October 1, 1993; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4802 Authority G.S. 105-164.3; 105-164.13; 105-164.20; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4803 Authority G.S. 105-164.3; 105-164.20; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-4901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-4902 Authority G.S. 105-164.12; 105-262; Eff. February 1, 1976. Amended Eff. August 1, 1996; October 1, 1993; October 1, 1991; Repealed Eff. August 1, 2002. https://library.partnertax.ai/us-nc/regs/17-07b-5001 Authority G.S. 105-164.3; 105-164.4; 105-164.4D; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-5002 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.22; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Readopted Eff. February 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-5003 Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-5004 Authority G.S. 105-164.4; 105-164.4D; 105-164.6; 105-164.13; 105-262; 105-264; 105-467; 105-468; 105-469; 105-483; 105-498; 105-507.2; 105-509.1; 105-510.1; 105-511.3; 105-537; 105-538; Eff. February 1, 1976; Amended Eff. October 1, 2009; October 1, 1993; October 1, 1991; Readopted Eff. January 1, 2024. https://library.partnertax.ai/us-nc/regs/17-07b-5101 Authority G.S. 105-164.16; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. May 25, 2019. https://library.partnertax.ai/us-nc/regs/17-07b-5102 Authority G.S. 105-164.4; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-5201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5202 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-5301 Authority G.S. 105-164.4; 105-164.6; 105-164.27; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 2001; October 1, 1993; February 1, 1987; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07b-5302 Authority G.S. 105-64.4; 105-164.6; 105-262; Eff. February 1, 1976; Repealed Eff. January 1, 1982. History Note: Authority G.S. 105-164.4; 105-164.5; 105-164.6; 105-164.15; 105-164.16; 105-164.29; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; July 1, 1990; January 1, 1982; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990. https://library.partnertax.ai/us-nc/regs/17-07b-5412 Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5413 Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. October 1, 1990. https://library.partnertax.ai/us-nc/regs/17-07b-5414 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5417 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5418 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5424 Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-164.6; 105-164.16; 105-164.29; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; November 1, 1982; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988. History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 1988. History Note: Authority G.S. 105-164.15; 105-262; Eff. February 1, 1976; Repealed Eff. August 1, 198 https://library.partnertax.ai/us-nc/regs/17-07b-5428 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5432 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5433 Authority G.S. 105-164.14; 105-164.15; 105-164.28; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; March 1, 1993; October 1, 1991; August 1, 1988; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; 113-154; 113-155; Eff. September 30, 1977; Amended Eff. October 1, 1993; March 15, 1980; Repeale https://library.partnertax.ai/us-nc/regs/17-07b-5436 Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. September 30, 1977; Repealed Eff. April 1, 1995. https://library.partnertax.ai/us-nc/regs/17-07b-5437 Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1995. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5439 Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Amended Eff. July 1, 1990; Repealed Eff. October 1, 1993. History Note: Authority G.S. 105-164.13; 105-164.15; 105-262; 105-264; Eff. March 15, 1980; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.15; 105-262; Eff. January 1, 1982; Repealed Eff. October 1, 1990. History Note: Authority G.S. 105-164.15; 105-262; 105-264; Eff. November 1, 1982; Amended Eff. October 1, 1993; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5446 Authority G.S. 105-164.4; 105-262; Eff. March 1, 1987; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07b-5448 Authority G.S. 105-164.15; 105-187.5; 105-262; 130A-309.54; Eff. July 1, 1990; Amended Eff. October 1, 1993; October 1, 1991; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5454 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5455 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07b-5457 Authority G.S. 105-164.4(a)(4a); 105-164.4(a)(4c); 105-164.15; 105-164.16; 105-164.19; 105-262; Eff. October 1, 1990; Amended Eff. October 1, 1993; June 1, 1992; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; 105-264; Eff. October 1, 1991; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5460 Authority G.S. 105-164.3; 105-164.6; 105-164.8; 105-262; Eff. June 1, 1992; Repealed Eff. April 1, 1999. History Note: Authority G.S. 105-164.14; 105-164.15; 105-262; Eff. October 1, 1993; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07b-5462 Authority G.S. 105-164.14; 105-164.15; 105-187.23; 105-262; Eff. July 1, 1994; Repealed Eff. April 1, 1999. https://library.partnertax.ai/us-nc/regs/17-07c-0102 Authority G.S. 105-262; 105-465; 105-469; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07c-0103 Authority G.S. 105-262; 105-467; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; May 1, 1990; July 1, 1989; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07c-0104 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0105 Authority G.S. 105-262; 105-467; 105-468; 105-468.1; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988; Repealed Eff. October 1, 1993. https://library.partnertax.ai/us-nc/regs/17-07c-0106 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0107 Authority G.S. 105-262; 105-470; 105-474; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07c-0108 Authority G.S. 105-262; 105-474; Eff. February 1, 1976; Repealed Eff. August 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0110 Authority G.S. 105-262; 105-272; 105-273; 105-473; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07c-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0203 Authority G.S. 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6; Eff. February 1, 1976; Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981; Repealed Eff. December 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0204 Authority G.S. 105-262; S.L. (1967), c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982; Repealed Eff. August 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0205 Authority G.S. 105-262; S.L. (1967), c. 1096, s. 7; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07c-0206 Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10; Eff. February 1, 1976; Amended Eff. January 1, 1982; Repealed Eff. August 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0207 Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10; Eff. February 1, 1976; Repealed Eff. August 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0302 Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; Eff. February 1, 1976; Repealed Eff. December 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0303 Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Repealed Eff. January 1, 1982. https://library.partnertax.ai/us-nc/regs/17-07c-0304 Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. https://library.partnertax.ai/us-nc/regs/17-07c-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0402 Authority G.S. 105-262; 105-483; Eff. January 3, 1984; Repealed Eff. December 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07c-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0502 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07c-0503 Authority G.S. 105-262; 105-498; 105-501; Eff. February 1, 1987; Repealed Eff. December 1, 1988. https://library.partnertax.ai/us-nc/regs/17-07d-0103 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07d-0104 Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-164.13; 105-164.28; 105-187.50; 105-187.51; 105-187.51A; 105-187.52; 105-262; 105-264; Articles 39, 40, 42, 43, 44; Eff. July 1, 2006; Expired Eff. July 1, 2018 pursuant to G.S. 150B-21.7. https://library.partnertax.ai/us-nc/regs/17-07d-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-07d-0202 Authority G.S. 105-164.4; 105-164.6; 105-187.51; 105-187.52; 105-262; Articles 39, 40, 42, 43,44; Eff. July 1, 2006; Repealed Eff. July 1, 2018 pursuant to G.S. 150B-21.7. https://library.partnertax.ai/us-nc/regs/17-07b-3401 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; December 1, 1994; October 1, 1993; June 1, 1992; October 1, 1991; Repealed Eff. March 1, 2016. History Note: Authority G.S. 105-164.4; 105-164.6; 105-164.13;105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; October 1, 1993; October 1, 1991; Pursua https://library.partnertax.ai/us-nc/regs/17-07b-3701 Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; October 1, 1991; Repealed Eff. March 1, 2016. https://library.partnertax.ai/us-nc/regs/17-08-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0103 Authority G.S. 105-198 to 105-217; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. July 1, 1977; Repealed Eff. September 1, 1993. https://library.partnertax.ai/us-nc/regs/17-08-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0202 Authority G.S. 105-199; 105-211; 105-262; Eff. February 1, 1976; Amended Eff. October 25, 1979; October 15, 1978; July 1, 1977; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0203 Authority G.S. 105-199; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0204 Authority G.S. 105-199; 105-214; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0205 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0206 Authority G.S. 105-199; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1983; August 1, 1982; March 1, 1982; October 30, 1980; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0207 Authority G.S. 105-199; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; October 25, 1979; October 15, 1978; September 30, 1977; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0209 Authority G.S. 105-199; 105-206; 105-212; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1982; August 31, 1981; October 25, 1979; October 15, 1978; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0212 Authority G.S. 105-199; 105-203; 105-262; Eff. March 1, 1982; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0213 Authority G.S. 105-199; 105-262; Eff. December 1, 1983; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0302 Authority G.S. 105-200; 105-262; Eff. February 1, 1976; Amended Eff. October 25, 1979; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0303 Authority G.S. 105-200; 105-206; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; March 1, 1982; August 31, 1981; October 25, 1979; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0306 Authority G.S. 105-200; 105-262; Eff. October 25, 1979; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0402 Authority G.S. 105-201; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0404 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0405 Authority G.S. 105-201; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; February 1, 1991; August 1, 1986; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0501 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0502 Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 15, 1978; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0503 Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; November 1, 1991; February 1, 1991; August 1, 1986; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0505 Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; October 15, 1978; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; October 25, 1979; October 15, 1978; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0507 Authority G.S. 105-202; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; July 1, 1977; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-202; 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; December 1, 1985; October 23, 1977; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0601 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0602 Authority G.S. 105-203; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0603 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0604 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0605 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0606 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0607 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0609 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0610 Authority G.S. 105-201; 105-203; 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0701 Authority G.S. 105-204; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0702 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0704 Authority G.S. 105-204; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1988; March 1, 1982; August 31, 1981; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0801 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0802 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0803 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0804 Authority G.S. 105-205; 105-262; Eff. February 1, 1976; Amended Eff. October 25, 1979; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-0901 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-0902 Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; March 1, 1982; August 31, 1981; October 30, 1980; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-0903 Authority G.S. 105-206; 105-262; Eff. October 25, 1979; Amended Eff. October 1, 1993; Repealed Eff. November 1, 1995. History Note: Authority G.S. 105-206; 105-262; Eff. November 28, 1980; Amended Eff. October 1, 1993; December 1, 1985; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1001 Authority G.S. 105-199 to 105-205; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-199 to 105-205; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1988; December 1, 1985; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1101 Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-1102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-1103 Authority G.S. 105-206; 105-262; 105-263; Eff. February 1, 1976; Amended Eff. October 1, 1993; August 31, 1981; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1201 Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; December 1, 1985; July 1, 1977; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1203 Authority G.S. 105-206; 105-262; Eff. February 1, 1976; Amended Eff. March 1, 1982; October 25, 1979; October 15, 1978; Repealed Eff. December 1, 1985. https://library.partnertax.ai/us-nc/regs/17-08-1302 Authority G.S. 105-209; 105-251; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; July 1, 1977; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1401 Authority G.S. 105-211; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; November 1, 1984; August 31, 1981; October 25, 1979; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1503 Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; August 1, 1986; November 1, 1984; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1506 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-1507 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-1508 Authority G.S. 105-212; 105-262; Eff. February 1, 1976; Amended Eff. October 25, 1979; October 15, 1978; September 30, 1977; Repealed Eff. August 31, 1981. History Note: Authority G.S. 105-212; 105-262; Eff. September 30, 1977; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-08-1511 Authority U. S. Constitution, Art. I, Sec.8(3); Art. VI(2); Eff. March 1, 1982; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1601 Authority G.S. 105-213; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; December 1, 1985; Repealed Eff. November 1, 1995. https://library.partnertax.ai/us-nc/regs/17-08-1701 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-08-1703 Authority G.S. 105-213; 105-262; Eff. February 1, 1976; Repealed Eff. August 31, 1981. https://library.partnertax.ai/us-nc/regs/17-09d-0506 Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.37 through 105-449.56; Eff. February 1, 1976; Amended Eff. January 17, 1980; October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09e-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09e-0102 Authority G.S. 105-262; 119-18; Eff. February 1, 1976; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09e-0201 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09e-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09e-0203 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09e-0204 Authority G.S. 105-262; 105-269.3; 119-16.2; 119-18; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. https://library.partnertax.ai/us-nc/regs/17-09f-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09f-0102 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09f-0103 Authority G.S. 105-430 through 105-449.56; 119-15 through 119-22; 143B-10; 143B-221; Eff. January 1, 1983; Amended Eff. October 1, 1991; February 1, 1990; March 1, 1987; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-262; 105-443; Eff. January 1, 1983; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-262; 105-430; 105-433; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09g-0103 Authority G.S. 105-262; 105-430; 105-433; 105-434; Eff. January 1, 1983; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-09g-0105 Authority G.S. 105-262; 105-433; Eff. January 1, 1983; Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09g-0106 Authority G.S. 105-262; 105-441; 105-442; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-09g-0107 Authority G.S. 105-262; 105-433; Eff. January 1, 1992; Amended Eff. September 1, 1992; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09g-0201 Authority G.S. 105-262; 105-432; 119-17; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-262; 105-432; 105-434; 119-17; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; Repealed Eff. May 1, 1995. https://library.partnertax.ai/us-nc/regs/17-09g-0203 Authority G.S. 105-262; 105-432; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09g-0204 Authority G.S. 105-262; 105-432; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-09g-0301 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09g-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09g-0303 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09g-0304 Authority G.S. 105-262; 105-434; 119-17; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-262; 105-434; 105-436; Eff. January 1, 1983; Repealed Eff. March 1, 1987. History Note: Authority G.S. 150-262; 105-432; Eff. January 1, 1983; Amended Eff. January 1, 1994; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 1 https://library.partnertax.ai/us-nc/regs/17-09g-0401 Authority G.S. 105-262; 105-439; Eff. January 1, 1983; Repealed Eff. October 1, 1991. History Note: Authority G.S. 105-262; 105-439; 105-449; 105-449A; Eff. January 1, 1983; Amended Eff. January 1, 1994; October 1, 1991; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09g-0501 Authority G.S. 105-262; 105-446; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09g-0509 Authority G.S. 105-262; 105-440; 105-446; 105-446.5; Eff. January 1, 1983; Amended Eff. January 1, 1994; May 1, 1987; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-262; 105-446.1; 105-446.3; Eff. January 1, 1983; Amended Eff. October 1, 1991; March 1, 1987; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-262; 105-446.3; Eff. January 1, 1983; Repealed Eff. March 1, 1987. History Note: Authority G.S. 105-26 https://library.partnertax.ai/us-nc/regs/17-09g-0513 Authority G.S. 105-262; 105-446.3; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09g-0514 Authority G.S. 105-262; 105-446.5; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-262; 105-446.3.1; Eff. January 1, 1983; Repealed Eff. March 1, 1987. History Note: Authority G.S. 105-262; 105-446; 105-446.1; 105-446.3; Eff. January 1, 1994; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0101 Authority G.S. 105-262; 105-449.2 through 105-449.8; 105-449.32; Eff. January 1, 1983; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-09h-0103 Authority G.S. 105-262; 105-449.5; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0104 Authority G.S. 105-449.3; 105-449.21; 105-449.22; 105-449.32; Eff. January 1, 1983; Amended Eff. August 1, 1983; Repealed Eff. October 1, 1991. https://library.partnertax.ai/us-nc/regs/17-09h-0105 Authority G.S. 105-449.5; 105-449.32; Eff. January 1, 1992; Amended Eff. September 1, 1992; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0201 Authority G.S. 105-449.16; 105-449.19; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1992; March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09h-0202 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0203 Authority G.S. 105-449.16; 105-449.19; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0204 Authority G.S. 105-262; 105-449.17; 105-449.31; 105-449.32; Eff. January 1, 1983; Repealed Eff. March 1, 1987. https://library.partnertax.ai/us-nc/regs/17-09h-0207 Authority G.S. 105-449.10; 105-449.17; 105-449.32; Eff. August 1, 1983; Amended Eff. March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32; Eff. May 1, 1992; Amended Eff. January 1, 1994; August 3, 1992; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0210 Authority G.S. 105-449.16; 105-449.19; 105-449.32; Eff. January 1, 1994; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-449.19; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1992; March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09h-0302 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0303 Authority G.S. 105-449.2; 105-449.16; 105-449.19; 105-449.32; 119-17; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; October 1, 1991; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. History Note: Authority G.S. 105-449.16 through 105-449.17; 105-449.32; Eff. January 1, 1983; Amended Eff. October 1, 1991; March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09h-0306 Authority G.S. 105-449.17; 105-449.19; 105-449.21; 105-449.32; Eff. May 1, 1992; Amended Eff. January 1, 1994; August 3, 1992; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09h-0401 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0402 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0403 Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32; Eff. January 1, 1983; Amended Eff. October 1, 1991; March 1, 1987; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-446.3; 105-449.24; 105-449.32; Eff. January 1, 1983; Repealed Eff. March 1, 1987. https://library.partnertax.ai/us-nc/regs/17-09h-0405 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0406 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09h-0407 Authority G.S. 105-446.3; 105-446.5; 105-449.24; 105-449.32; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. January 1, 1994. History Note: Authority G.S. 105-262; 105-449; 105-449A; 105-449.24; Eff. March 1, 1987; Amended Eff. October 1, 1991; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09h-0409 Authority G.S. 105-446; 105-446.1; 105-446.3; 105-446.5; 105-449; 105-449A; 105-449.24; 105-449.32; Eff. January 1, 1994; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. https://library.partnertax.ai/us-nc/regs/17-09i-0101 Authority G.S. 105-262; 105-449.37; Eff. January 1, 1983; Repealed Eff. March 1, 1987. History Note: Authority G.S. 105-262; 105-449.37; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1994; January 1, 1992; February 1, 1990; March 1, 1987; Recodified to 17 NCAC 12A .0101 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.32; 105-449.37; 105-449.45; 105-449.47; Eff. January 1, 1983; Amended Eff. February 1, 1990; March 1, 1987; Repeale https://library.partnertax.ai/us-nc/regs/17-09i-0201 Authority G.S. 105-262; 105-449.10; 105-449.26; 105-449.32; 105-449.39; Eff. January 1, 1983; Amended Eff. October 1, 1991; February 1, 1990; Recodified to 17 NCAC 12A .0201 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0202 Authority G.S. 105-262; 105-449.39; Eff. January 1, 1983; Amended Eff. February 1, 1990; May 1, 1987; March 1, 1987; Recodified to 17 NCAC 12A .0202 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0301 Authority G.S. 105-262; 105-449.39; Eff. January 1, 1983; Amended Eff. January 1, 1994; Repealed Eff. January 1, 1999. https://library.partnertax.ai/us-nc/regs/17-09i-0303 Authority G.S. 105-262; 105-449.40; Eff. January 1, 1983; Amended Eff. January 1, 1994; January 1, 1992; Recodified to 17 NCAC 12A .0302 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0304 Authority G.S. 105-262; 105-449.40; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987; Recodified to 17 NCAC 12A .0303 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0401 Authority G.S. 105-262; 105-449.39; 105-449.42; 105-449.44 through 105-449.45; Eff. January 1, 1983; Amended Eff. February 1, 1990; March 1, 1987; Repealed Eff. January 1, 1992. https://library.partnertax.ai/us-nc/regs/17-09i-0402 Authority G.S. 105-262; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. January 1, 1994; February 1, 1990; March 1, 1987; Recodified to 17 NCAC 12A .0401 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09i-0403 Authority G.S. 105-262; 105-449.44; 105-449.45; Eff. January 1, 1983; Amended Eff. March 1, 1987; Recodified to 17 NCAC 12A .0402 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.45; 105-449.47 through 105-449.48; 105-449.50; Eff. January 1, 1983; Amended Eff. February 1, 1990; March 1, 1987; Repealed Eff. January 1, 1992. History Note: Authority G.S. 20-88.01; 105-262; 105-449.3; 105-449.9; 105-449.32; 105-449.45; 105-449.47; 105-449.48 https://library.partnertax.ai/us-nc/regs/17-09i-0503 Authority G.S. 105-262; 105-449.37; Eff. January 1, 1983; Amended Eff. February 1, 1990; March 1, 1987; Repealed Eff. January 1, 1992. https://library.partnertax.ai/us-nc/regs/17-09i-0504 Authority G.S. 105-262; 105-449.47 through 105-449.49; Eff. January 1, 1983; Amended Eff. July 1, 1988; May 1, 1987; March 1, 1987; Repealed Eff. February 1, 1990. History Note: Authority G.S. 105-262; 105-449.39; 105-449.41 through 105-449.48; Eff. January 1, 1983; Repealed Eff. January 1, 1992. History Note: Authority G.S. 105-262; 105-449.45; 105-449.47; 105-449.48; 105-449.50; Eff. March 1, 1987; Amended Eff. January 1, 1994; January 1, 1992; October 1, 1991; February 1, 1990; Recodified to https://library.partnertax.ai/us-nc/regs/17-09j-0101 2026-05-12 https://library.partnertax.ai/us-nc/regs/17-09j-0102 Authority G.S. 105-262; 119-18; Eff. January 1, 1983; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09j-0201 Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Amended Eff. March 1, 1987; Repealed Eff. January 1, 1994. https://library.partnertax.ai/us-nc/regs/17-09j-0202 Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Recodified to 17 NCAC 12D .0102 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09j-0203 Authority G.S. 105-262; 105-269.3; 119-16.2; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1992; March 1, 1987; Recodified to 17 NCAC 12D .0103 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-269.3; 119-16; 119-18; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Repealed Eff. May 1, 1995. https://library.partnertax.ai/us-nc/regs/17-09k-0201 Authority G.S.105-262; 105-449.65(a)(5); 105-449.69; 105-449.72; Temporary Adoption Eff. January 1, 1996; Temporary Adoption Expired July 11, 1996. History Note: Authority G.S. 105-262; 105-449.65; 105-449.69; Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0103 effective November 1, 2002. https://library.partnertax.ai/us-nc/regs/17-09k-0203 Authority G.S. 105-262; 105-449.69(d); Temporary Adoption Eff. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0104 effective November 1, 2002. History Note: Authority G.S. 105-262; 105-449.72; Temporary Adoption Eff.. January 1, 1996; Eff. March 1, 1996; Recodified to 17 NCAC 12B .0105 effective November 1, 2002.