Administrative Rules of Montana
Department 17 - ENVIRONMENTAL QUALITY
Chapter 17.80 - AIR AND WATER QUALITY - TAX CERTIFICATION
Subchapter 17.80.2 - Tax Abatement and Classification
Rule 17.80.204 - APPLICATION REQUIREMENTS AND DECISION CRITERIA: CARBON DIOXIDE PIPELINES
Current through Register Vol. 6, March 22, 2024
(1) A taxpayer who wishes to obtain a certificate of eligibility for classification of a carbon dioxide pipeline as class fifteen property under 15-6-158, MCA, or for abatement of property tax liability under 15-24-3111, MCA, shall file an application on a form provided by the department pursuant to ARM 17.80.202. The application must contain the following information:
(2) Upon request of the department, an applicant shall submit to the department documentation supporting any certification required under this rule.
(3) If any information required under this rule already has been submitted to another Montana state agency, in lieu of submitting the information to the department in the application, the applicant may specify the agency that has the information. If, after reasonable efforts, the department is unable to obtain the information from the other agency, the applicant shall submit the information to the department, upon its request.
(4) The equipment eligible for certification by the department under this rule includes the pipeline and its associated equipment, structures, and interconnections downstream from each meter used to measure the carbon dioxide received from each carbon dioxide source but does not include equipment downstream of the meter to the injection well field served by the pipeline.
(5) In making its certification determination, the department shall use the application materials and may also use any other credible information available to the department.
(6) The department shall revoke a certification issued under this rule, if the taxpayer no longer uses, or no longer will use, the pipeline to transport carbon dioxide to a carbon dioxide sequestration point, including a closed-loop enhanced oil recovery operation.
15-24-3116, MCA; IMP, 15-6-158, 15-24-3112, MCA;