North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0603 — Nonresidents Last amended: Authority G.S. 105-130.4; 105-134; 105-135(13); 105-141(a); 105-142(c); 105-147(9); 105-147(18); 105-149(b); 105-151; 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; August 1, 1986; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. Source: official text