gathering gas
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 347 U.S. 157 - Michigan-Wisconsin Pipe Line Co. v. Calvert · 1954Most cited · 327 citing opinions
the first taking or the first retaining of possession of such gas for other processing or transmission whether through a pipeline, either common carrier or private, or otherwise after such gas has passed through the outlet of such plant.' It also prohibits the 'gatherer' as therein defined from shifting the burden of the tax to the producer of the gas, and provides that the tax shall not be levied as to gas gathered for local consumption if declared uncon