North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .2302 — Federal Practice To Be Followed Last amended: Authority G.S. 105-147(2); 105-147(3); 105-148(1); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; Repealed Eff. June 1, 1990. Source: official text