South Dakota § 10-47B-4.4 - Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
Full text of South Dakota South Dakota Codified Laws § 10-47B-4.4 — Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level., with citation guidance and answers to common questions.
§ 10-47B-4.4. Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.
The tax imposed by § 10-47B-4 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 § 10-47B-4. The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue.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.
Source: SL 2015, ch 165, § 10, eff. Apr. 1, 2015.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-4.4
What does South Dakota Codified Laws § 10-47B-4.4 cover?
Section 10-47B-4.4 ("Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level.") 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-4.4?
A common citation format is "South Dakota Codified Laws § 10-47B-4.4" (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-4.4 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.