North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .0121 — Bankrupt'S Liability Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; 105-264; 11 U.S.C. 532; Eff. February 1, 1976; Amended Eff. October 1, 1993; Repealed Eff. January 1, 2024. Source: official text