North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .2102 — Withdrawals/Filing Requirements Last amended: Authority G.S. 55-15-20; 105-130.15; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1994; November 1, 1991; April 1, 1991; Repealed Eff. July 1, 1999. Source: official text