North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04b .4402 — Rate Of Penalty; Interest Last amended: Authority G.S. 105-109; 105-109.1; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; July 1, 1990; March 14, 1980; Repealed Eff. July 1, 2000. Source: official text