North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4619 — Highway Use Tax Last amended: Authority G.S. 105-187.3; 105-187.4; 105-187.5; 105-187.6; 105-187.8; 105-187.9; 105-262; Eff. October 1, 1990; Amended Eff. June 1, 1992; October 1, 1991; Repealed Eff. October 1, 1993. Source: official text