Today I found a C4 wormhole with 8 NPC Corp: Secure Commerce Commission Alliance: Concord Assembly. There was 1 Upwell that was unanchored in space and 2 Anchored but not active POS. No Actives in more the 50 days. If a Corp closes, do the POCOs they owned revert back to NPC Corp?
I believe the pocos only revert to interbus upon being destroyed
" Interbus owned customs offices
If a planet has no customs office on it, an Interbus-owned customs office will eventually be placed on it. These customs offices do not enter reinforcement so they can be destroyed in single attack."
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So is the Secure Commerce Commission “The” NPC Corp?
Yes and NPCs will own the pocos idk the specific mechanics on it but it’s working as intended! 
Last question. Since these are in a wormhole. Will / Does the Customs Code Expertise skill reduce the 10% tax?
Location shouldnt matter. Not any skill i know of limits what it does based on where it is
Description
Expertise in cutting through the red tape of customs regulations. Reduces Import and Export empire tax in Customs Offices by 10% per level.
This does not affect InterBus Customs Offices.
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Tell me you scooped the upwell?