North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .2504 — Federal Practice To Be Followed Last amended: Authority G.S. 105-147(20); 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. Source: official text