North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .5412 — Certificate Of Overpayment Form: E-525B Last amended: Authority G.S. 105-164.5; 105-164.15; 105-164.19; 105-164.29; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1994; October 1, 1993; October 1, 1990; January 1, 1982; Repealed Eff. April 1, 1999. Source: official text