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§ 10-47b-4 — South Dakota Law | CourtGPT
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South Dakota Legal Code

§ 10-47b-4

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10-47B-4. Fuel excise tax rates.The fuel excise tax rates for the tax imposed by this chapter are as follows:(1)Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to §10-47B-4.2;(2)Special fuel (except jet fuel)-- as provided pursuant to §10-47B-4.2;(3)Aviation gasoline--$.06 per gallon;(4)Jet fuel--$.04 per gallon;(5)Liquid petroleum gas--$.20 per gallon;(6)Compressed natural gas--$.10 per gallon;(7)Ethyl alcohol and methyl alcohol-- as provided pursuant to §10-47B-4.3;(8)Liquid natural gas--$.14 per gallon; and(9)Biodiesel and biodiesel blends--as provided pursuant to §10-47B-4.2, except when the conditions as provided in §10-47B-4.4 are met. Source: SL 1995, ch 71, §4; 1st SS 1997, ch 1, §1; SL 1999, ch 59, §1; SL 2009, ch 55, §11; SL 2014, ch 64, §6; SL 2015, ch 165, §7, eff. Apr. 1, 2015.