North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0520 — Personal Exemption Last amended: Authority G.S. 105-141(a)(3); 105-141.2; 105-144; 105-147(2); 105-147(5); 105-147(6); 105-147(11); 105-147(21); 105-149; 105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; March 22, 1981; February 11, 1978; Repealed Eff. August 1, 1986. Source: official text