North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .1203 — Single Family Cottages Last amended: Authority G.S. 105-164.4; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. September 30, 1977; Repealed Eff. January 3, 1984. Source: official text