North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .0908 — Acquired By Gift Or Inheritance Last amended: Authority G.S. 105-144.2; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; May 1, 1984; March 21, 1981; Repealed Eff. June 1, 1990. Source: official text