North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0101 — General Last amended: Authority G.S. 105-163.1 through 105-163.10; 105-163.17 to 105-163.24; 105-262; Eff. February 1, 1976; Repealed Eff. June 1, 1982. Source: official text