North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .3722 — Grantors Trusts Last amended: Authority G.S. 105-142(c); 105-152(3); 105-154(b); 105-161(f)(1)a; 105-163; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; April 12, 1981; Repealed Eff. June 1, 1990. Source: official text