§ 105-187.44. Distribution of part of tax proceeds to cities. - North Carolina Statutes

§ 105‑187.44. Distribution of part of tax proceeds to cities.

(a)        City Information. –A quarterly return filed under this Article must indicate the amount of taxattributable to the following:

(1)        Piped natural gasdelivered during the quarter to sales or transportation customers in each cityin the State.

(2)        Piped natural gasreceived during the quarter in each city in the State by persons who havedirect access to an interstate gas pipeline and who receive the gas for theirown consumption.

If a tax return does not statethis information, the Secretary must determine how much of the tax proceeds areto be attributed to each city.

(b)        Distribution. –Within 75 days after the end of each calendar quarter, the Secretary mustdistribute to the cities part of the tax proceeds collected under this Articleduring that quarter. The amount to be distributed to a city is one‑halfof the amount of tax attributable to that city for that quarter undersubsection (a) of this section. The General Assembly finds that the revenuedistributed under this section is local revenue, not a State expenditure, forthe purpose of Section 5(3) of Article III of the North Carolina Constitution.Therefore, the Governor may not reduce or withhold the distribution. (1998‑22, s. 1; 1998‑217,s. 32(b); 1999‑337, s. 32(b); 2002‑120, s. 3.)