North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .0204 — Special Exclusion Not Applicable Last amended: Authority G.S. 105-199; 105-214; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1980; Repealed Eff. August 31, 1981. Source: official text