North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0204 — Maximum Tax Last amended: Authority G.S. 105-262; S.L. (1967), c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. March 1, 1987; February 1, 1987; January 1, 1982; Repealed Eff. August 1, 1988. Source: official text