Excise tax on unblended biodiesel--Exceptions

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 . Source: SL 1995, ch 71 , § 9; SL 1999, ch 58 , § 3; SL 2004, ch 97 , § 3; SL 2008, ch 54 , § 7; SL 2009, ch 55 , § 16.