North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .2203 — Employees' Meals Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; October 1, 1991; February 1, 1986; Repealed Eff. July 1, 1994. Source: official text