North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .3702 — Sales Of Lubricants Last amended: Authority G.S. 105-164.4; 105-164.13; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Article 46; Eff. February 1, 1976; Amended Eff. August 1, 2009; April 1, 1999; October 1, 1993; October 1, 1991; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text