North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09D .0403 — Company Factor: Lease Units Last amended: Authority G.S. 105-262; 105-449.39; 105-449.44 through 105-449.45; Eff. February 1, 1976; Amended Eff. August 12, 1976; Repealed Eff. January 1, 1983. Source: official text