North Carolina Administrative Code Title 17 — Revenue 17 NCAC 05D .0106 — Overpayment Of Tax Last amended: Authority G.S. 105-163.25; 105-163.27; 105-163.30; 105-163.32; 105-163.33; 105.262; Eff. February 1, 1976; Amended Eff. January 1, 1978; Repealed Eff. October 31, 1981. Source: official text