North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .2901 — General Last amended: Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; May 1, 1984; June 1, 1982; Repealed Eff. June 1, 1990. Source: official text