North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .0907 — Numerator Of Payroll Factor Last amended: Authority G.S. 105-130.4; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 2005; January 1, 1994; October 31, 1981; Readopted Eff. May 1, 2018; Expired Eff. October 1, 2025 pursuant to G.S. 150B-21.3A. Source: official text