North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4409 — Leased Property: Maintenance Last amended: Authority G.S. 105-164.4; 105-164.5; 105-164.13; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. January 1, 1982. Source: official text