§ 10-47B-4 — Fuel excise tax rates.

South Dakota § 10-47B-4

• Jurisdiction: South Dakota
• Title 10: TAXATION
• Ch. 10-47A: FUEL TAXATION

Text

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.

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.