North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09H .0201 — Tax Due Last amended: Authority G.S. 105-449.16; 105-449.19; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1992; March 1, 1987; Repealed Eff. January 1, 1994. Source: official text