North Carolina Administrative Code Title 17 — Revenue 17 NCAC 03B .0302 — Step-Grandchildren SUBCHAPTER 3C - GIFT TAX Last amended: 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 February 1, 1976; Repealed Eff.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. Source: official text