{"data":{"id":"us-ms/miss.-code-ann.-27-31-102","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 27-31-102","heading":"Miss. Code Ann. § 27-31-102","body":"Pipelines, dehydrators, compressors and other appurtenant equipment which are used to facilitate the transportation of carbon dioxide (CO2) in connection with an enhanced oil recovery project in the State of Mississippi shall be exempt from all ad valorem taxation, excepting taxes for school district purposes, for a period not to exceed ten (10) years from the date such pipelines and equipment are first placed into service.","path":["MS Code","Title 27"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"fe61d951d865bdbed784279205456c9d24293f8f6e95ba55ae5001af59a7f59f","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-27-31-101","next":"us-ms/miss.-code-ann.-27-31-103"},"notice":"GroundRules: Original legal text. Not legal advice."}