North Carolina Administrative Code Title 17 — Revenue 17 NCAC 10 .0402 — Purpose Last amended: Filed as a Temporary Rule Eff. January 12, 1984, for a Period of 48 Days to Expire on March 1, 1984; Authority G.S. 105-275(8); 105-275(8)c; Eff. March 1, 1984; Repealed Eff. July 1, 1993. Source: official text