North Carolina Administrative Code Title 17 — Revenue 17 NCAC 03C .0108 — Extensions Last amended: Authority G.S. 105-197; 105-236; 105-262; 105-263; Eff. June 1, 1993; Amended Eff. May 1, 2006; August 1, 2002; July 1, 2000; August 1, 1998; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. Source: official text