North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3720 — Liability Of The Fiduciary Last amended: Authority G.S. 105-207; 105-236(10); 105-262; Eff. February 1, 1976; Amended Eff. January 21, 1979; Repealed Eff. June 1, 1993. Source: official text