North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04C .1101 — Dealers On Trains Last amended: Authority G.S. 105-113.6; 105-262; Eff. February 1, 1976; Amended Eff. July 1, 2000; January 1, 1994; Expired Eff. January 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text