2010 North Carolina Code
Chapter 105 Taxation.
Article 5E - Piped Natural Gas Tax.
105-187.40. Definitions.
105‑187.40. Definitions.
The definitions in G.S. 105‑228.90 and the following definitions apply in this Article:
(1) Gas city. A city in this State that operated a piped natural gas distribution system as of July 1, 1998. These cities are Bessemer City, Greenville, Kings Mountain, Lexington, Monroe, Rocky Mount, Shelby, and Wilson.
(2) Local distribution company. A natural gas company to whom the North Carolina Utilities Commission has issued a franchise under Chapter 62 of the General Statutes to serve an area of this State.
(3) Premises. Defined in G.S. 62‑110.2. When applying the definition of premises to this Article, electric service is to be construed as piped natural gas service.
(4) Sales customer. An end‑user who does not have direct access to an interstate gas pipeline and whose piped natural gas is delivered by the seller of the gas.
(5) Transportation customer. An end‑user who does not have direct access to an interstate gas pipeline and whose piped natural gas is delivered by a person who is not the seller of the gas. (1998‑22, s. 1.)
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