North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05B .1406 — Investment Base Property Included Last amended: Authority G.S. 105-122; 105-262; Eff. February 1, 1976; Readopted Eff. May 1, 2018; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. Source: official text