natural gas gathering line

(17) Natural gas gathering line The term “natural gas gathering line” means— (A) the pipe, equipment, and appurtenances determined to be a gathering line by the Federal Energy Regulatory Commission, and (B) the pipe, equipment, and appurtenances used to deliver natural gas from the wellhead or a commonpoint to the point at which such gas first reaches— (i) a gas processing plant, (ii) an interconnection with a transmission pipeline for which a certificate as an interstate transmission pipeline has been issued by the Federal Energy Regulatory Commission, (iii) an interconnection with an intrastate transmission pipeline, or (iv) a direct interconnection with a local distribution company, a gas storage facility, or an industrial consumer.

Source

26 USC § 168(i)(17)


Scoping language

For purposes of this section
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