North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3408 — Waiver Of Time Limitation Last amended: Authority G.S. 105-241.1; 105-262; 105-266; 105-266.1; Eff. December 17, 1978; Amended Eff. June 1, 1993; Repealed Eff. July 1, 2000. Source: official text