North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0116 — Withholding From Tips Last amended: Authority G.S. 105-163.1(6); 105-163.2; 105-163.4; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 1984; February 21, 1979; Repealed Eff. June 1, 1990. Source: official text