17 NCAC 06D .0202         THE AMOUNT OF UNDERPAYMENT (TAXABLE YEARS BEFORE 1986)

17 NCAC 06D .0203         THE PERIOD OF UNDERPAYMENT (TAXABLE YEARS BEFORE L986)

17 NCAC 06D .0204         AVOIDING PENALTY (TAXABLE YEARS BEFORE 1986)

History Note:        Authority G.S. 105‑163.15(b); 105‑163.15(c); 105‑163.15(d); 105‑163.18; 105‑262;

Eff. February 1, 1976;

Amended Eff. June 1, 1982; April 12, 1981; February 21, 1979;

Repealed Eff. June 1, 1990.