North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0203 — Use Tax Imposed Last amended: Authority G.S. 105-262; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; S.L. 1967, c. 1096, s. 6; Eff. February 1, 1976; Amended Eff. August 1, 1988; August 1, 1986; February 8, 1981; Repealed Eff. December 1, 1988. Source: official text