North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0103 — Income Not Subject To Withholding Last amended: Authority G.S. 105-154; 105-163.1(6); 105-163.11; 105-163.14; 105-163.18;105-262; Eff. February 1, 1976; Amended Eff. June 1, 1990; Repealed Eff. October 1, 1991. Source: official text