North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0801 — General Last amended: Authority G.S. 105-141(a); 105-142(f); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. Source: official text