North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3509 — Deductible Dividends Last amended: Authority G.S. 105-141; 105-142(a); 105-142(b); 105-142(c); 105-147(1)(b); 105-147(2); 105-147(7); 105-147(15); 105-147(16); 105-154(b); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; Repealed Eff. June 1, 1990. Source: official text