ND HB1573

Imposes a $5 per ton tax on substances transported via pipelines longer than 25 miles for permanent underground storage in North Dakota pore space, applying to pipelines in service after July 31, 2025

First $500 million in tax revenue is allocated to a newly created North Dakota disaster fund, with remaining revenue credited to the state general fund

North Dakota disaster fund may be used for mitigating pipeline transport damages, purchasing specialized hazard response equipment, and training related to pipeline hazards not otherwise required by federal or state regulations

Fund may also cover expenses associated with governor-declared states of disaster or emergency, but cannot be used for expenses covered by insurance or other federal/private sources

Tax payments and monthly reports are due within 25 days after the end of each month, with the tax commissioner authorized to impose late fees or grant extensions