North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3512 — Out-Of-State Income Last amended: Authority G.S. 105-136; 105-140; 105-141(a); 105-142(c); 105-151; 105-154(b);105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1990. Source: official text