North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04D .1001 — Liability Under G.S. 105-113.51(A) Last amended: Authority G.S. 105-113.51; 105-262; Eff. October 1, 1991; Amended Eff. March 1, 1995; January 1, 1994; Repealed Eff. July 1, 1999. Source: official text