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.