North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4615 — Manufactured Homes Last amended: Authority G.S. 105-164.4; 105-164.6; 105-262; Article 39; Article 40; Article 42; Article 43; Article 44; Eff. February 1, 1976; Amended Eff. September 1, 2006; October 1, 1993; October 1, 1991; July 1, 1990; January 3, 1984; Repealed Eff. March 1, 2016. Source: official text