North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0315 — Paraplegics Last amended: Authority G.S. 105-149(a)(8d); 105-262; Eff. April 19, 1981; Amended Eff. November 1, 1988; February 1, 1988; Repealed Eff. June 1, 1990. Source: official text