North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05B .1306 — Refinancing Of A Loan Last amended: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; October 31, 1981; Expired Eff. September 1, 2017 pursuant to G.S. 150B-21.3A. Source: official text