North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .2806 — Nondeductible Last amended: Authority G.S. 105-135(11); 105-141.3; 105-147(6); 105-147(19); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; February 1, 1988; August 1, 1986; April 5, 1981; Repealed Eff. June 1, 1990. Source: official text