North Carolina Administrative Code Title 17 — Revenue 17 NCAC 04C .1403 — Manufacturers Acting As Retailer Last amended: Authority G.S. 105-113.35; 105-113.37; 105 262; Eff. June 1, 1992; Amended Eff. January 1, 1994; Repealed Eff. January 1, 2021. Source: official text