2017 Mississippi Code
Title 27 - Taxation and Finance
Chapter 31 - Ad Valorem Taxes--General Exemptions
New Factories and Enterprises
§ 27-31-102. Exemption of equipment used in connection with enhanced oil recovery projects

Universal Citation: MS Code § 27-31-102 (2017)

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.

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