North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .2301 — In General Last amended: Authority G.S. 105-164.3; 105-164.5; 105-262; Eff. February 1, 1976; Amended Eff. May 1, 2009; February 1, 1988; Repealed Eff. January 1, 2024. Source: official text