North Carolina Administrative Code Title 17 — Revenue 17 NCAC 07C .0304 — Application Of Tax Last amended: Authority G.S. 105-262; 105-467; 105-468; S.L. 1967, c. 1096, s. 4 and 5; Eff. February 1, 1976; Amended Eff. August 1, 2002; July 1, 1989; November 1, 1982; January 1, 1982; Expired Eff. June 1, 2019 pursuant to G.S. 150B-21.3A. Source: official text