North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0613 — Credit For Use Of North Carolina Ports Last amended: Authority G.S. 105-131.8; 105-151.22; 105-262; Eff. January 4, 1993; Expired Eff. August 1, 2015 pursuant to G.S. 150B-21.3A. Source: official text