North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3718 — Payment Of Tax Last amended: Authority G.S. 105-160.2; 105-160.7; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; June 1, 1990; Repealed Eff. May 1, 2016. Source: official text