North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05C .2405 — Earnings Of Disc Not Previously Taxed Last amended: Authority G.S. 105-130.1; 105-130.6; 105-130.15; 105-130.16; 105-262; Eff. November 1, 1984; Repealed Eff. April 1, 1991. Source: official text