10-47B-9. Excise tax on unblended biodiesel--Exceptions.
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/sd/title-10/chapter-10-47/10-47b-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .