North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3713 — Basis Of Property Last amended: Authority G.S. 105-142.1(e); 105-144(a); 105-161(c)(1); 105-161(d); 105-161(d)(4); 105-161(d)(5); 105-161(d)(6); 105-161(d)(7); 105-162(e); 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; August 1, 1986; June 1, 1982; Repealed Eff. June 1, 1990. Source: official text