North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0108 — Amended Returns Last amended: Authority G.S. 105-156; 105-159; 105-262; Eff. June 1, 1982; Amended Eff. May 1, 1984; Pursuant to G.S. 150B-21.3A, rule Expired August 1, 2015. Source: official text