North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .0304 — Food And Entertainment Last amended: Authority G.S. 105-37.1; 105-38.1; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; June 11, 1977; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text