North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0109 — Ministers Last amended: Authority G.S. 105-163.1A; 105-163.2; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1991; August 1, 1986; February 21, 1979; Repealed Eff. June 1, 1993. Source: official text