North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .0610 — Blockage Rule Last amended: Authority G.S. 105-201; 105-203; 105-206; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; February 1, 1991; December 1, 1985; December 1, 1983; Repealed Eff. November 1, 1995. Source: official text