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.)