15A NCAC 02J .0102       DEFINITIONS

15A NCAC 02J .0103       WHO MAY ASSESS

15A NCAC 02J .0104       WHEN ASSESSABLE

History Note:        Authority G.S. 87‑87; 87‑94, 143‑212(6); 143‑213(18); 143‑214.2; 143‑215.3(a)(1); 143‑215.3(a)(4); 143‑215.6(A); 143‑215.17(b); 143‑215.36(b); 143‑215.88A; 143‑215.91(a); 143‑215.114(a);

Eff. February 1, 1976;

Amended Eff. May 1, 1986; November 1, 1978; September 10, 1976;

Temporary Amendment Eff. September 9, 1988 for a Period of 180 Days to Expire on March 8, 1989;

Amended Eff. August 1, 2012 (see S.L. 2012-143, s.1.(f)); January 1, 1991; March 1, 1989;

Repealed Eff. January 1, 2021.