North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0206 — Exemptions And Exclusions Last amended: Authority G.S. 105-262; S.L. 1967, c. 1096, s. 10; Eff. February 1, 1976; Amended Eff. January 1, 1982; Repealed Eff. August 1, 1988. Source: official text