North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .4002 — Resident Shareholders Last amended: Authority G.S. 105-131; 105-131.1; 105-131.2; 105-134.6(a); 105-262; Eff. June 1, 1990; Repealed Eff. June 1, 1993. Source: official text