South Dakota Statutes
§ 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.
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Legislative History
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.
Nearby Sections
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§ 10-1-1.1
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General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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