North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07B .4902 — Shipments From Within North Carolina Last amended: Authority G.S. 105-164.12; 105-262; Eff. February 1, 1976. Amended Eff. August 1, 1996; October 1, 1993; October 1, 1991; Repealed Eff. August 1, 2002. Source: official text