North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .3911 — Gift Wrapping Last amended: Authority G.S. 105-164.4; 105-164.6; 105-164.13; 105-262; 105-264; Eff. January 3, 1984; Amended Eff. November 1, 1994; October 1, 1993; Repealed Eff. September 1, 2018. Source: official text