North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .1903 — Payment Of Taxes Last amended: Authority G.S. 105-130.17; 105-130.19; 105-262; 105-263; Eff. February 1, 1976; Amended Eff. January 1, 1978; Repealed Eff. October 31, 1981. Source: official text