North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3305 — Annualizing Income Last amended: Authority G.S. 105-135(5); 105-142(a); 105-142(b); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; June 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990. Source: official text