N.D. Cent. Code § 57-06-17.1
57-06-17.1. Carbon dioxide pipeline exemption
57-06-17.1. Carbon dioxide pipeline exemption
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.