North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04D .0501 — Federal Government Last amended: Authority G.S. 105-113.46; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; October 30, 1981; Repealed Eff. July 1, 1999. Source: official text