North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0105 — Sales Contracts Last amended: Authority G.S. 105-262; 105-467; 105-468; 105-468.1; Eff. February 1, 1976; Amended Eff. October 1, 1991; July 1, 1989; December 1, 1988; August 1, 1988; Repealed Eff. October 1, 1993. Source: official text