South Dakota § 10-47B-4 - Fuel excise tax rates.
Full text of South Dakota South Dakota Codified Laws § 10-47B-4 — Fuel excise tax rates., with citation guidance and answers to common questions.
§ 10-47B-4. Fuel 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.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-4
What does South Dakota Codified Laws § 10-47B-4 cover?
Section 10-47B-4 ("Fuel excise tax rates.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-47B-4?
A common citation format is "South Dakota Codified Laws § 10-47B-4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-47B-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.