North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04C .0503 — Responsibility Of Purchaser Last amended: Authority G.S. 105-113.9; 105-113.20; 105-113.22; 105-113.27; 105-262; Eff. February 1, 1976; Amended Eff. October 30, 1981; June 11, 1977; Repealed Eff. January 1, 1994. Source: official text