NC S324

Modifies North Carolina General Statute 105-164.44L(b) to establish special rules for calculating quarterly piped natural gas excise tax distributions to cities.

Defines "low-use cities" as those that received less than $1,000 in quarterly piped natural gas excise tax in the last quarter taxes were imposed under the repealed statute.

Requires low-use cities to have their excise tax shares recalculated annually for three years beginning January 1, 2020, using actual usage data from each year.

Sets the average quarterly excise tax share from the third year as the permanent distribution amount for all subsequent quarters with no further recalculation.

Provides rules for adjusted excise tax shares when cities dissolve, merge, or divide, including combining shares for merged cities and allocating divided shares based on ad valorem tax proportions.