North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .2915 — Disaster Losses Last amended: Authority G.S. 105-147(9)a.; 105-147(9)b.; 105-147(9)e.; 105-262; Eff. February 1, 1976; Amended Eff. April 5, 1981; Repealed Eff. June 1, 1982. Source: official text