North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1305 — Basis To Survivor Last amended: Authority G.S. 39-13.6; 39-13.6(c); 105-144; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; February 18, 1978; Repealed Eff. June 1, 1990. Source: official text