North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0110 — Common Carriers Last amended: Authority G.S. 105-163.2; 105-262; 49 U.S.C. Sec. 26; Sec. 301A; Sec. 923; Sec. 1512; Eff. February 1, 1976; Amended Eff. July 1, 1999; November 1, 1994; December 1, 1990; November 1, 1988; Repealed Eff. May 1, 2016. Source: official text