North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0202 — Reports And Payments Last amended: Authority G.S. 105-163.6; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. February 3, 1992; February 1, 1991; February 1, 1988; February 21, 1979; Repealed Eff. June 1, 1993. Source: official text