North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3706 — Exempt Income Last amended: Authority G.S. 105-152; 105-161(b); 105-161(c)(3); 105-161(d)(5); 105-161(d)(7); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1989; Repealed Eff. June 1, 1990. Source: official text