North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4613 — Motor Vehicle Lessors Last amended: Authority G.S. 105-164.3; 105-164.4; 105-164.6; 105-262; Eff. February 1, 1976; Amended Eff. October 1, 1990; July 1, 1990; Repealed Eff. October 1, 1993. Source: official text