Excise tax on unblended biodiesel--Exceptions

SDCL § 10-47B-9 — under FUEL TAXATION.

SDCL § 10-47B-9

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 §