North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09C .0705 — Losses Not Refundable Last amended: Authority G.S. 105-439; 105-446; 105-446.1; 105-446.3; 105-449.24; 105-449.30; 105-449.32; Eff. February 1, 1976; Amended Eff. January 17, 1980; Repealed Eff. January 1, 1983. Source: official text