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. 10-47B-4.1. Repealed by SL 2013, ch 60 , § 1.