North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4407 — Leases For Out Of State Use Last amended: Authority G.S. 105-164.4; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1993; July 5, 1980; Repealed Eff. April 1, 2016. Source: official text