North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .1706 — Church Assembly Last amended: Authority G.S. 105-61; 105-62; 105-102.5; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1990; October 30, 1981; Repealed Eff. December 1, 1997. Source: official text