North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04C .0302 — Credit Sales Of Stamps Last amended: Authority G.S. 105-113.19; 105-262; Eff. February 1, 1976; Amended Eff. April 1, 1986; July 1, 1984; October 30, 1981; Repealed Eff. January 1, 1994. Source: official text