North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3209 — Waiver Of Penalty Last amended: Authority G.S. 105-163.15; 105-237; 105-262; Eff. April 1, 1978; Amended Eff. June 1, 1990; Repealed Eff. June 1, 1993. Source: official text