State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-187_40

Article5E.

Piped Natural Gas Tax.

§ 105‑187.40. Definitions.

The definitions in G.S. 105‑228.90and the following definitions apply in this Article:

(1)        Gas city. – A cityin this State that operated a piped natural gas distribution system as of July1, 1998. These cities are Bessemer City, Greenville, Kings Mountain, Lexington,Monroe, Rocky Mount, Shelby, and Wilson.

(2)        Local distributioncompany. – A natural gas company to whom the North Carolina UtilitiesCommission has issued a franchise under Chapter 62 of the General Statutes toserve an area of this State.

(3)        Premises. – Definedin G.S. 62‑110.2. When applying the definition of premises to thisArticle, electric service is to be construed as piped natural gas service.

(4)        Sales customer. – Anend‑user who does not have direct access to an interstate gas pipelineand whose piped natural gas is delivered by the seller of the gas.

(5)        Transportationcustomer. – An end‑user who does not have direct access to an interstategas pipeline and whose piped natural gas is delivered by a person who is notthe seller of the gas. (1998‑22, s. 1.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-187_40

Article5E.

Piped Natural Gas Tax.

§ 105‑187.40. Definitions.

The definitions in G.S. 105‑228.90and the following definitions apply in this Article:

(1)        Gas city. – A cityin this State that operated a piped natural gas distribution system as of July1, 1998. These cities are Bessemer City, Greenville, Kings Mountain, Lexington,Monroe, Rocky Mount, Shelby, and Wilson.

(2)        Local distributioncompany. – A natural gas company to whom the North Carolina UtilitiesCommission has issued a franchise under Chapter 62 of the General Statutes toserve an area of this State.

(3)        Premises. – Definedin G.S. 62‑110.2. When applying the definition of premises to thisArticle, electric service is to be construed as piped natural gas service.

(4)        Sales customer. – Anend‑user who does not have direct access to an interstate gas pipelineand whose piped natural gas is delivered by the seller of the gas.

(5)        Transportationcustomer. – An end‑user who does not have direct access to an interstategas pipeline and whose piped natural gas is delivered by a person who is notthe seller of the gas. (1998‑22, s. 1.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-187_40

Article5E.

Piped Natural Gas Tax.

§ 105‑187.40. Definitions.

The definitions in G.S. 105‑228.90and the following definitions apply in this Article:

(1)        Gas city. – A cityin this State that operated a piped natural gas distribution system as of July1, 1998. These cities are Bessemer City, Greenville, Kings Mountain, Lexington,Monroe, Rocky Mount, Shelby, and Wilson.

(2)        Local distributioncompany. – A natural gas company to whom the North Carolina UtilitiesCommission has issued a franchise under Chapter 62 of the General Statutes toserve an area of this State.

(3)        Premises. – Definedin G.S. 62‑110.2. When applying the definition of premises to thisArticle, electric service is to be construed as piped natural gas service.

(4)        Sales customer. – Anend‑user who does not have direct access to an interstate gas pipelineand whose piped natural gas is delivered by the seller of the gas.

(5)        Transportationcustomer. – An end‑user who does not have direct access to an interstategas pipeline and whose piped natural gas is delivered by a person who is notthe seller of the gas. (1998‑22, s. 1.)