North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1903 — Nonforfeitable Rights Last amended: Authority G.S. 105-141(a)(16); 105-141.1; 105-141(b)(11); 105-262; Eff. February 1, 1976; Amended Eff. August 1, 1986; June 1, 1982; February 18, 1978; Repealed Eff. June 1, 1990. Source: official text