North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .1904 — Sales By Tire Recappers Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. May 1, 2009; October 1, 1993; Repealed Eff. March 1, 2016. Source: official text