§ 105-187.42. Liability for the tax. - North Carolina Statutes

§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.)