North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3525 — Tenancy By The Entirety Last amended: Authority G.S. 105-142(c); 105-152(a)(3); 105-154(b); 105-262; Eff. February 1, 1976; Amended Eff. November 1, 1988; May 1, 1984; Repealed Eff. June 1, 1990. Source: official text