21.0627.01000
Sixty-seventh
Legislative Assembly SENATE BILL NO. 2152
of North Dakota
Introduced by
Senator Bell
Representative Headland
1 A BILL for an Act to amend and reenact subsection 49 of section 57-39.2-04 and subsection 24
2 of section 57-40.2-04 of the North Dakota Century Code, relating to a sales and use tax
3 exemption for carbon dioxide used for secure geologic storage; and to provide an effective date.
4 BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
5 SECTION 1. AMENDMENT. Subsection 49 of section 57-39.2-04 of the North Dakota
6 Century Code is amended and reenacted as follows:
7 49. Gross receipts from sales of carbon dioxide used for enhanced recovery of oil or
8 natural gas or secure geologic storage.
9 SECTION 2. AMENDMENT. Subsection 24 of section 57-40.2-04 of the North Dakota
10 Century Code is amended and reenacted as follows:
11 24. Gross receipts from sales of carbon dioxide used for enhanced recovery of oil or
12 natural gas or secure geologic storage.
13 SECTION 3. EFFECTIVE DATE. This Act is effective for taxable events occurring after
14 June 30, 2021.
Page No. 1 21.0627.01000

Statutes affected:
INTRODUCED: 57-39.2-04, 57-40.2-04