North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .1806 — Mergers Last amended: Authority G.S. 105-130.7; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; April 1, 1991; Repealed Eff. December 1, 1997. Source: official text