North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0312 — Other Considerations Last amended: Authority G.S. 105-135; 105-149; 105-149(a)(2); 105-149(a)(4); 105-149(a)(5); 105-149(a)(6); 105-149(a)(7); 105-149(a)(8); 105-149(a)(9); 105-149(a)(10); 105-149(a)(2a); 105-149(a)(8a); 105-149(b); 105-149(c); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; November 1, 1988; August 1, 1986; May 1, 1984; Repealed Eff. June 1, 1990. Source: official text