North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04B .1902 — College Union Last amended: Authority G.S. 105-64; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 1979; Transferred and Recodified to 17 NCAC 4B .4505 Eff. July 1, 1990. Source: official text