North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4716 — Typesetting Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; October 1, 1990; Repealed Eff. January 1, 2024. Source: official text