North Carolina Administrative Code Title 17 — Revenue 17 NCAC 06C .0104 — Exemption Certificates Last amended: Filed as a Temporary Amendment [(d) and (f)] Eff. November 16, 1981, for a period of 46 days to expire on January 1, 1982; Authority G.S. 105-163.3; 105-163.5; 105-163.18; 105-262; Eff. February 1, 1976; Amended Eff. January 1, 1989; June 1, 1982; January 1, 1982; April 12, 1981; Repealed Eff. June 1, 1990. Source: official text