North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .0111 — Stamps, Coins, Etc. Last amended: Authority G.S. 105-164.3; 105-164.4; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. April 1, 2006; October 1, 1993; October 1, 1991; March 1, 1984; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text