Amends GS 105-166.44L, which provides for the quarterly piped natural gas excise tax share of a city. Adds new provisions to provide for the quarterly excise tax share of a low-use city, defined as a city that had less than $1,000 in quarterly piped natural gas excise tax distributed under repealed GS 105-187.44 in the last quarter in which taxes were imposed on piped natural gas under repealed Article 5E (repealed effective July 1, 2014). Makes the low-use city's quarterly excise tax share equal to what the city's excise tax share would have been under the repealed statute using the city's first same related quarter usage data beginning with January 1, 2020. Requires recalculation of each low-use city's excise tax share pursuant to the new provisions each year for three successive years, with the average quarterly excise tax share at the conclusion of the third year to be the share in all subsequent years with no further recalculation. Applies to distributions made on or after January 1, 2020.