North Carolina Administrative Code Title 17 — Revenue 17 NCAC 01C .0402 — Established Interest Rates Last amended: 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 February 3, 1992; January 1, 1990; January 1, 1989; February 1, 1988; Repealed Eff.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. Source: official text