North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06B .1716 — Meals And Lodging Last amended: Authority G.S. 105-141(a); 105-141(b)(8); 105-141(b)(9)a.; 105-262; Eff. February 1, 1976; Amended Eff. April 19, 1981; March 29, 1981; February 18, 1978; Repealed Eff. June 1, 1990. Source: official text