North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .0313 — Agricultural Fairs Last amended: Authority G.S. 105-37.1; 105-262; Eff. February 1, 1976; Transferred and Recodified from 17 NCAC 4B .0504 Eff. July 1, 1990; Repealed Eff. January 1, 1994. Source: official text