North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .0108 — Due Date Of Return Last amended: Authority G.S. 105-130.3; 105-130.4; 105-130.17; 105-130.22 through 105-130.24; 105-262; Eff. February 1, 1976; Amended Eff. December 23, 1979; October 23, 1977; Repealed Eff. October 31, 1981. Source: official text