North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .0703 — Business And Nonbusiness Income Last amended: Authority G.S. 105-130.4; 105-262. Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 2000; July 1, 1999; January 1, 1994; April 1, 1991; October 31, 1981; Repealed Eff. August 1, 2003. Source: official text