South Dakota Statutes
§ 10-47B-9 — Excise tax on unblended biodiesel--Exceptions.
South Dakota § 10-47B-9
This text of South Dakota § 10-47B-9 (Excise tax on unblended biodiesel--Exceptions.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-47B-9 (2026).
Text
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 .
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Legislative History
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.
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Bluebook (online)
South Dakota § 10-47B-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-47B-9.