2010 North Carolina Code
Chapter 105 Taxation.
Article 5E - Piped Natural Gas Tax.
105-187.44. Distribution of part of tax proceeds to cities.
105‑187.44. Distribution of part of tax proceeds to cities.
(a) City Information. A quarterly return filed under this Article must indicate the amount of tax attributable to the following:
(1) Piped natural gas delivered during the quarter to sales or transportation customers in each city in the State.
(2) Piped natural gas received during the quarter in each city in the State by persons who have direct access to an interstate gas pipeline and who receive the gas for their own consumption.
If a tax return does not state this information, the Secretary must determine how much of the tax proceeds are to be attributed to each city.
(b) Distribution. Within 75 days after the end of each calendar quarter, the Secretary must distribute to the cities part of the tax proceeds collected under this Article during that quarter. The amount to be distributed to a city is one‑half of the amount of tax attributable to that city for that quarter under subsection (a) of this section. The General Assembly finds that the revenue distributed under this section is local revenue, not a State expenditure, for the purpose of Section 5(3) of Article III of the North Carolina Constitution. Therefore, the Governor may not reduce or withhold the distribution. (1998‑22, s. 1; 1998‑217, s. 32(b); 1999‑337, s. 32(b); 2002‑120, s. 3.)
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