Effective Dec 1, 1997G.S. 105-102.5; 105-262Revenue
History Note: Authority G.S. 105‑102.5; 105‑262; Eff. June 11, 1977; 17 NCAC 4B .4521 is Transferred and Recodified from 17 NCAC 4B .2804 Eff. July 1, 1990; Amended Eff. July 1, 1990; Repealed Eff. December 1, 1997.