North Carolina Administrative Code Title 17 — Revenue 17 NCAC 09K .0514 — Eligibility For Refunds Last amended: Authority G.S. 105-262; 105, Article 36C, Part 5; 105-449.106; Eff. August 1, 1998; Recodified to 17 NCAC 12B .0414 effective November 1, 2002. Source: official text