An Act to increase a tax on aviation gasoline and jet fuel.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That § 10-47B-4 be AMENDED:

10-47B-4. 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 , seven cents per gallon;

(4) Jet fuel--$.04 , seven cents per gallon;

(5) Liquid petroleum gas--$.20 , twenty cents per gallon;

(6) Compressed natural gas--$.10 , ten cents per gallon;

(7) Ethyl alcohol and methyl alcohol-- , as provided pursuant to § 10-47B-4.3;

(8) Liquid natural gas--$.14 , fourteen cents 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.