10-47B-9. Excise tax on unblended biodiesel--Exceptions.A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in §10-47B-4. Source: SL 1995, ch 71, §9; SL 1999, ch 58, §3; SL 2004, ch 97, §3; SL 2008, ch 54, §7; SL 2009, ch 55, §16.
South Dakota Legal Code