North Carolina Administrative Code Title 17 — Revenue 17 NCAC 03B .0107 — Transfers In Contemplation Of Death Last amended: Authority G.S. 105-2; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1977; Repealed Eff. June 1, 1993. Source: official text