North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3520 — Family Partnerships Last amended: Authority G.S. 105-142(a); 105-142(c); 105-144(a); 105-147(9)a.; 105-154(b);105-262; Eff. February 1, 1976; Amended Eff. June 1, 1982; Repealed Eff. June 1, 1990. Source: official text