North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3401 — General Last amended: Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262; 105-266; 105-266.1; 105-267; Eff. February 1, 1976; Repealed Eff. June 1, 1993. Source: official text