North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09i .0302 — Refunds Last amended: Authority G.S. 105-262; 105-449.39; 105-449.40; Eff. January 1, 1983; Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990; Recodified to 17 NCAC 12A .0301 effective November 1, 2002. Source: official text