North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0302 — Local Use Tax Levy Last amended: Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4; S.L. 1967, c. 1096, s. 5; Eff. February 1, 1976; Repealed Eff. December 1, 1988. Source: official text