North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .0803 — Consistency In Reporting Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. Source: official text