State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-187_42§105‑187.42. Liability for the tax.
The excise tax imposed by thissection on piped natural gas is payable as follows:
(1) For piped naturalgas delivered by a local distribution company to a sales or transportationcustomer, the tax is payable by the local distribution company.
(2) For piped naturalgas delivered by a person who is not a local distribution company to a sales ortransportation customer, the tax is payable by that person.
(3) For piped naturalgas received by a person by means of direct access to an interstate gaspipeline for consumption by that person, the tax is payable by that person. (1998‑22,s. 1.)
