North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3407 — Service Members Civil Relief Act Last amended: Authority G.S. 105-262; 50 U.S.C. 501; P.L. 108-189; Eff. February 1, 1976; Amended Eff. February 1, 2005; Repealed Eff. May 1, 2016. Source: official text