North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09H .0203 — Common Storage Last amended: Authority G.S. 105-449.16; 105-449.19; 105-449.32; Eff. January 1, 1983; Amended Eff. January 1, 1994; March 1, 1987; Temporary Repeal Eff. November 30, 1996; Repealed Eff. November 30, 1996. Source: official text