2010 North Carolina Code
Chapter 105 Taxation.
Article 5E - Piped Natural Gas Tax.
105-187.45. Information exchange and information returns.
105‑187.45. Information exchange and information returns.
(a) Utilities Information. The North Carolina Utilities Commission or the Public Staff of that Commission must give the Secretary a list of the entities that receive piped natural gas from an interstate pipeline and any other information available to the Commission that the Secretary asks for in administering the tax imposed by this Article.
(b) Information Return. The Secretary may require the operator of an interstate pipeline to report the amount of piped natural gas taken from the pipeline in this State, the persons that received the gas, and the volume received by each person. (1998‑22, s. 1.)
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