North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06D .0206 — Avoiding Penalty Last amended: Authority G.S. 105-163.15; 105-163.18; 105-262; Eff. June 1, 1990; Amended Eff. October 1, 1991; Repealed Eff. June 1, 1993. Source: official text