North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04E .0704 — Defined Areas Last amended: Authority G.S. 105-113.86; 105-113.102; Eff. February 1, 1976; Amended Eff. March 14, 1980; September 20, 1977; Repealed Eff. October 30, 1981. Source: official text