North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .2206 — Gratuities Last amended: Authority G.S. 105-164.4; 150-164.13A; 105-262; Eff. February 1, 1976; Amended Eff. July 5, 1980; Repealed Eff. February 8, 1981. Source: official text