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. 13, July 5, 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:
(a) the
				name and address of the applicant;
(b) the name, address, telephone number, and
				e-mail address of a contact person for the application;
(c) a description of the pipeline for which
				certification is sought, including its associated equipment, structures,
				interconnections, and injection points;
(i)
				for pipelines still under construction at the end of a tax year, this would be
				a general description of the complete pipeline, with a more detailed
				description of that portion for which certification is sought;
(d) a map or drawing showing the
				location of the pipeline and its associated equipment, structures, and
				interconnections and all injection points;
(e) the date construction of the pipeline
				commenced;
(f) certification that
				the standard prevailing rate of wages for heavy construction were, or will be,
				paid during construction of the pipeline in Montana;
(g) a list of the carbon sequestration points
				meeting the requirements of
				15-6-158, MCA, and this subchapter
				to which the carbon dioxide is, or will be, transported, including:
(i) the location, or proposed location, of
				each sequestration point; and
(ii)
				documentation of the amount of carbon dioxide that is expected to be
				transported to each sequestration point throughout each year;
(h) certification that each source
				of the carbon dioxide transported in the pipeline is, or will be, a plant or
				facility that produces or captures carbon dioxide, within the meaning of
				15-6-158(2)(g),
				MCA, and is not, or will not be, a well from which the primary product is
				carbon dioxide;
(i) a list of all
				plants or facilities that produce or capture, or will produce or capture, the
				carbon dioxide transported, or to be transported, in the pipeline;
(j) certification that the pipeline
				transports, or will transport, carbon dioxide to one or more underground
				injection wells for which the Montana Board of Oil and Gas Conservation has
				issued, or will have issued, a final underground injection control (UIC)
				permit, including specification of the American Petroleum Institute number and
				UIC permit number for each well. If some or all permits have not been issued at
				the time of the application, the taxpayer shall update the certification
				annually, pursuant to ARM
				17.80.225(2), by
				providing the department with the information required under this subsection
				for permits issued after the date of the application; and
(k) documentation of the purity level of the
				carbon dioxide transported, or to be transported, in the pipeline. For
				pipelines that are not operational at the time of the application, the
				applicant shall submit this documentation within 60 days after commencing
				commercial operation.