North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3403 — Federal Changes Last amended: Authority G.S. 105-159; 105-163.16; 105-241.1; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1991; Repealed Eff. June 1, 1993. Source: official text