SDCL § 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.