North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .0205 — Buildings And Structures Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105.262; Eff. February 1, 1976; Amended Eff. May 11, 1979; Repealed Eff. January 1, 1982. Source: official text