North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .0309 — Go-Cart Races Last amended: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Amended Eff. December 1, 1997; January 1, 1994; July 1, 1990; Repealed Eff. July 1, 2000. Source: official text