North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1728 — Tax Sheltered Annuities Last amended: Authority G.S. 105-141(b)(17); 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; February 18, 1978; Repealed Eff. June 1, 1990. Source: official text