North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1734 — Railroad Retirement Last amended: Authority G.S. 105-141(a); 105-262; 128-31; 45 U.S.C. Sec. 231m; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. Source: official text