North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .2003 — Interest And Penalties Last amended: Authority G.S. 105-236; 105-262; Eff. February 1, 1976; Amended Eff. November 2, 1992; October 23, 1977; Repealed Eff. July 1, 2000. Source: official text