North Carolina Administrative Code Title 17 — Revenue 17 NCAC 12A .0301 — Refunds Last amended: Authority G.S. 105-262; 105-266; 105-449.39; 105-449.40; Eff. January 1, 1983; Amended Eff. July 1, 2000; January 1, 1994; February 1, 1990; Recodified from 17 NCAC 09I .0302 Eff. November 1, 2002; Amended Eff. August 1, 2003; Expired Eff. September 1, 2016 pursuant to G.S. 150B-21.3A. Source: official text