North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09C .0206 — Lease Operations Last amended: Authority G.S. 105-449.2 through 105-449.8; 105-449.3; 105-449.9; 105-449.10; 105-449.21; 105-449.22; 105-449.32; Eff. February 1, 1976; Amended Eff. October 23, 1977; Repealed Eff. January 1, 1983. Source: official text