Effective Aug 1, 1998G.S. 105-262; 105-449.40Revenue
History Note: Authority G.S. 105-262; 105-449.40; Eff. January 1, 1983; Amended Eff. August 1, 1998; January 1, 1992; October 1, 1991; March 1, 1987; Recodified to 17 NCAC 12A .0303 effective November 1, 2002.