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10-47B-4Fuel 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.

Source: 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.

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