North Carolina Administrative Code Title 17 — Revenue 17 NCAC 08 .1802 — Jointly Owned Property Last amended: Authority G.S. 105-214; 105-262; Eff. February 1, 1976; Amended Eff. February 1, 1988; December 1, 1985; August 31, 1981; October 30, 1980; Repealed Eff. November 1, 1995. Source: official text