North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04E .0304 — Destruction When Property Of Resident Last amended: Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Repealed Eff. October 30, 1981. History Note: Authority G.S. 105-113.81; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; January 1, 1982; Repealed Eff. January 1, 1994. Source: official text