Effective Jun 1, 1990G.S. 105-141(a)(21); 105-147(8); 105-262Revenue
17 NCAC 06B .2402 FEDERAL PRACTICE TO BE FOLLOWED
History Note: Authority G.S. 105‑141(a)(21); 105‑147(8); 105‑262; Eff. February 1, 1976; Amended Eff. February 1, 1988; March 11, 1978; Repealed Eff. June 1, 1990.