{"data":{"id":"us-nd/n.d.-cent.-code-57-06-17.1","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-06-17.1","heading":"Carbon dioxide pipeline exemption","body":"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.","path":["Title 57 Taxation","Chapter 57-06 Assessment And Taxation Of Public Utilities"],"source_url":"https://ndlegis.gov/cencode/t57c06.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"c7f04de708c153f074541fd7c60d50791bbd6df07f36ddac61c739b74a562bed","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-06-17","next":"us-nd/n.d.-cent.-code-57-06-17.2"},"notice":"GroundRules: Original legal text. Not legal advice."}