North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .0202 — Tax Base Last amended: Authority G.S. 105-199; 105-211; 105-262; Eff. February 1, 1976; Amended Eff. October 25, 1979; October 15, 1978; July 1, 1977; Repealed Eff. August 31, 1981. Source: official text