North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3202 — Schedule Of Penalties Last amended: Authority G.S. 105-159; 105-161(j); 105-163.15; 105-163.17; 105-236; 105-241.1(i); 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1986; March 11, 1978; Repealed Eff. June 1, 1993. Source: official text