North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .2612 — Lumber Sold To Commercial Fishermen Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Eff. February 1, 1976; Amended Eff. August 1, 2002; October 1, 1993; June 1, 1992; October 1, 1991; February 1, 1988; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text