North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .0103 — Divisional Organization Last amended: Authority G.S. 105-198 to 105-217; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. July 1, 1977; Repealed Eff. September 1, 1993. Source: official text