North Carolina Administrative Code Title 17 — Revenue 17 NCAC 01C .0206 — Secretary'S Decision Last amended: 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 February 1, 1976; Repealed Eff.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. Source: official text