North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04E .0103 — Penalty Last amended: Authority G.S. 105-113.70 through 105-113.79; 105-113.89; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1986; October 30, 1981; March 14, 1980; June 11, 1977; Repealed Eff. July 1, 2000. Source: official text