North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1404 — Refunds Last amended: Authority G.S. 28A-15-8; 28A-15-9; 31A-4; 105-142; 105-142.1; 105-152; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; June 1, 1982; February 21, 1979; Repealed Eff. June 1, 1990. Source: official text