Mississippi Code
Miss. Code Ann. § 27-31-102 (2026)
Exemption of equipment used in connection with enhanced oil recovery projects
✓ current as of July 2026
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.
Laws, 1984, ch. 451, § 3; Laws, 1990, ch. 478, § 1, eff. 3/24/1990.
Notes of Decisions
Cited in 1
case, 1993–1993 · leading case: Shell W. E & P, Inc. v. Bd. of Supervisors of Pike Cnty., 624 So. 2d 68 (Miss. 1993).
Shell W. E & P, Inc. v. Bd. of Supervisors of Pike Cnty., 624 So. 2d 68 (Miss. 1993). “Field Unit meter station to the point of entry into the facilities Shell characterizes as its “central production facility” and the flowlines from the central production facility to the C02 injection wells perform a transportation function; they are part of the process of…”
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