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.