North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09G .0107 — Irrevocable Letter Of Credit Last amended: Authority G.S. 105-262; 105-433; Eff. January 1, 1992; Amended Eff. September 1, 1992; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. Source: official text