North Dakota Statutes
§ 57-06-17.1 — Carbon dioxide pipeline exemption
North Dakota § 57-06-17.1
This text of North Dakota § 57-06-17.1 (Carbon dioxide pipeline exemption) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-06-17.1 (2026).
Text
Property, not including land, is exempt from taxation during construction and for the first ten
full taxable years following initial operation if it consists of a pipeline, constructed after 1996, and
necessary associated equipment for the transportation or storage of carbon dioxide for secure
geologic storage or use in enhanced recovery of oil or natural gas.
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-06-17.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-06-17.1.