North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0202 — Areas Of Difference Last amended: Authority G.S. 105-133 to 105-163.24; 105-262; Eff. February 1, 1976; Amended Eff. February 4, 1978; Repealed Eff. March 22, 1981. Source: official text