North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0501 — General Last amended: Authority G.S. 105-141.2; 105-147(21); 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; March 22, 1981; Repealed Eff. June 1, 1990. Source: official text