2010 North Carolina Code
Chapter 105 Taxation.
Article 5E - Piped Natural Gas Tax.
105-187.42. Liability for the tax.
105‑187.42. Liability for the tax.
The excise tax imposed by this section on piped natural gas is payable as follows:
(1) For piped natural gas delivered by a local distribution company to a sales or transportation customer, the tax is payable by the local distribution company.
(2) For piped natural gas delivered by a person who is not a local distribution company to a sales or transportation customer, the tax is payable by that person.
(3) For piped natural gas received by a person by means of direct access to an interstate gas pipeline for consumption by that person, the tax is payable by that person. (1998‑22, s. 1.)
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