North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .1604 — Contractor'S Tools Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.14; 105-262; Eff. February 1, 1976; Amended Eff. August 1, 2009; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text