15-70-405. Exemption from special fuel tax.
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/mt/title-15/chapter-70/part-4/15-70-405·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-70-405 . Exemption from special fuel tax.
(1)Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock.
(2)This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 .
(3)To qualify for the exemption under this section, the special biodiesel fuel producer shall:
(a)register annually with the department; and
(b)report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.