North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .1103 — Payment Of Tax Last amended: Authority G.S. 105-206; 105-262; 105-263; Eff. February 1, 1976; Amended Eff. October 1, 1993; August 31, 1981; Repealed Eff. November 1, 1995. Source: official text