La. Rev. Stat. Ann. § 633.4
Provides a 50% tax reduction on enhanced oil recovery (EOR) projects that use anthropogenic carbon dioxide.
Mont. Code Ann. 82-11-184
Allows for conversion of enhanced oil recovery (EOR) well to CO2 storage well.
N.D. Cent. Code § 38-22-01 et seq.
The “Carbon Dioxide and Underground Storage” law's policy declaration says that it is in the interest of North Dakota to promote geologic storage of carbon dioxide, while the law also provides for permitting procedures, fees, and penalties.
Tex. Tax Code Ann. § 202.0545
Provides a reduced tax rate for EOR projects that use and geologically sequester anthropogenic carbon dioxide.
Tex. Tax Code Ann. § 151.334
Exempts CCS equipment used in a clean energy project from sales and use taxes, if the captured CO2 is either used in a local EOR project or sequestered in Texas for at least 1,000 years
From EOR to CCS: The evolving legal and regulatory framework for carbon capture and storage
This article addresses why the current legal framework will be largely adequate from a transaction and interim standpoint to allow progress from oil production operations to permanent underground storage.
26 U.S. Code § 45Q
26 USC §45Q creates a tax credit for the sequestration of captured carbon dioxide.
Part 2: Analysis of Property Rights Issues Related to Underground Space Used for Geologic Storage of Carbon Dioxide
This paper discusses how various states address subsurface property rights and liabilities of using underground pore space for CO2 storage and analyzes case law relating to natural gas storage as a compatible analog to these legal issues.