North Carolina Administrative Code Title 17 — Revenue 17 NCAC 10 .0101 — Location 17 NCAC 10 .0102 GENERAL PURPOSES Last amended: Authority G.S. 105-271 to 105-395; 143B-10; 143B-221; Eff. February 1, 1976; Amended Eff. July 1, 1993; Repealed Eff. July 1, 2000. Source: official text