<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039157Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039157SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039157CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039157Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039157DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2039157Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2039157000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039157SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039157SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039157Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4"><span class="s2039157SENU">10-47B-4</span></a><span xml:space="preserve" class="s2039157SENU">. </span><span class="s2039157CL">Fuel excise tax rates.</span></p><p dir="ltr" class="s2039157Normal-000000"><span class="s2039157DefaultParagraphFont">The fuel excise tax rates for the tax imposed by this chapter are as follows:</span></p><p dir="ltr" class="s2039157Normal-000001"><span xml:space="preserve" class="s2039157DefaultParagraphFont">(1)    Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.2"><span class="s2039157DefaultParagraphFont">10-47B-4.2</span></a><span class="s2039157DefaultParagraphFont">;</span></p><p dir="ltr" class="s2039157Normal-000001"><span xml:space="preserve" class="s2039157DefaultParagraphFont">(2)    Special fuel (except jet fuel)-- as provided pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.2"><span class="s2039157DefaultParagraphFont">10-47B-4.2</span></a><span class="s2039157DefaultParagraphFont">;</span></p><p dir="ltr" class="s2039157Normal-000001"><span class="s2039157DefaultParagraphFont">(3)    Aviation gasoline--$.06 per gallon;</span></p><p dir="ltr" class="s2039157Normal-000001"><span class="s2039157DefaultParagraphFont">(4)    Jet fuel--$.04 per gallon;</span></p><p dir="ltr" class="s2039157Normal-000001"><span class="s2039157DefaultParagraphFont">(5)    Liquid petroleum gas--$.20 per gallon;</span></p><p dir="ltr" class="s2039157Normal-000001"><span class="s2039157DefaultParagraphFont">(6)    Compressed natural gas--$.10 per gallon;</span></p><p dir="ltr" class="s2039157Normal-000001"><span xml:space="preserve" class="s2039157DefaultParagraphFont">(7)    Ethyl alcohol and methyl alcohol-- as provided pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.3"><span class="s2039157DefaultParagraphFont">10-47B-4.3</span></a><span class="s2039157DefaultParagraphFont">;</span></p><p dir="ltr" class="s2039157Normal-000001"><span class="s2039157DefaultParagraphFont">(8)    Liquid natural gas--$.14 per gallon; and</span></p><p dir="ltr" class="s2039157Normal-000001"><span xml:space="preserve" class="s2039157DefaultParagraphFont">(9)    Biodiesel and biodiesel blends--as provided pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.2"><span class="s2039157DefaultParagraphFont">10-47B-4.2</span></a><span xml:space="preserve" class="s2039157DefaultParagraphFont">, except when the conditions as provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.4"><span class="s2039157DefaultParagraphFont">10-47B-4.4</span></a><span xml:space="preserve" class="s2039157DefaultParagraphFont"> are met.</span></p><p dir="ltr" class="s2039157Normal"><span xml:space="preserve" class="s2039157000002"> </span></p><p dir="ltr" class="s2039157Normal"><span class="s2039157SCL">Source:</span><span xml:space="preserve" class="s2039157SCL-000003"> 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.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. 10-47B-4.1 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-47B-4.1 "> <META NAME="Description" Content="South Dakota Codified Laws 10-47B-4.1"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-47B-4.1. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 2013, ch 60, &#167;&nbsp;1.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039159Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039159SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039159CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039159Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039159DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039159000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039159SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039159SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039159Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.2"><span class="s2039159SENU">10-47B-4.2</span></a><span xml:space="preserve" class="s2039159SENU">. </span><span class="s2039159CL">Motor fuel and special fuel excise tax rate.</span></p><p dir="ltr" class="s2039159Normal-000000"><span class="s2039159DefaultParagraphFont">The fuel excise tax rate for motor fuel and special fuel is $.28 per gallon.</span></p><p dir="ltr" class="s2039159Normal"><span xml:space="preserve" class="s2039159000001"> </span></p><p dir="ltr" class="s2039159Normal"><span class="s2039159SCL">Source:</span><span xml:space="preserve" class="s2039159SCL-000002"> SL 2015, ch 165, § 8, eff. Apr. 1, 2015.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039160Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039160SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039160CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039160Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039160DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039160000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039160SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039160SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2039160Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.3"><span class="s2039160SENU">10-47B-4.3</span></a><span xml:space="preserve" class="s2039160SENU">. </span><span class="s2039160CL">Ethyl alcohol and methyl alcohol fuel excise tax rate.</span></p><p dir="ltr" class="s2039160Normal-000000"><span class="s2039160DefaultParagraphFont">The fuel excise tax rate for ethyl alcohol and methyl alcohol fuel is $.14 per gallon.</span></p><p dir="ltr" class="s2039160Normal"><span xml:space="preserve" class="s2039160000001"> </span></p><p dir="ltr" class="s2039160Normal"><span class="s2039160SCL">Source:</span><span xml:space="preserve" class="s2039160SCL-000002"> SL 2015, ch 165, § 9, eff. Apr. 1, 2015.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-47B-4 - Fuel excise tax rates. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2039161Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039161SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039161CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2039161Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2039161DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039161000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2039161SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2039161SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2039161Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4.4"><span class="s2039161SENU">10-47B-4.4</span></a><span xml:space="preserve" class="s2039161SENU">. </span><span class="s2039161CL">Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.</span></p><p dir="ltr" class="s2039161Normal-000000"><span xml:space="preserve" class="s2039161DefaultParagraphFont">The tax imposed by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4"><span class="s2039161DefaultParagraphFont">10-47B-4</span></a><span xml:space="preserve" class="s2039161DefaultParagraphFont"> on biodiesel or biodiesel blends shall be reduced by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten million gallons of biodiesel within one year as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the rate of tax applied by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B-4"><span class="s2039161DefaultParagraphFont">10-47B-4</span></a><span class="s2039161DefaultParagraphFont">. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the effective date of the repeal of this section.</span></p><p dir="ltr" class="s2039161Normal"><span xml:space="preserve" class="s2039161000001"> </span></p><p dir="ltr" class="s2039161Normal"><span class="s2039161SCL">Source:</span><span xml:space="preserve" class="s2039161SCL-000002"> SL 2015, ch 165, § 10, eff. Apr. 1, 2015.</span></p></div></body></html>