North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .1120 — Cotton Bags And Sheets Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. June 1, 2006; August 1, 1996; October 1, 1993; October 1, 1991; August 1, 1988; November 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text