The definitions contained in G.S. 58-19-5 are incorporated into this Section by reference.
11 N.C. Admin. Code 11C .0601
Eff. April 1, 1993;
Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. December 20, 2015.
Eff. April 1, 1993.