North Carolina Administrative Code Title 17 — Revenue

17 NCAC 01C .0101 — State Defined

When used in this Title, "state" shall mean the State of North Carolina.

Last amended: 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.

Source: official text