# S.D. Codified Laws § 10-47B-4.4: Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.4

## Section

- **Citation:** S.D. Codified Laws § 10-47B-4.4
- **Heading:** Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 10 / Chapter 47B / Section 10-47B-4.4

## Text

The tax imposed by § 10-47B-4 on biodiesel or biodiesel blends shall be reduced by two cents per gallon in the quarter after biodiesel production facilities in South Dakota reach a name plate capacity of at least twenty million gallons per year and fully produce at least ten million gallons of biodiesel within one year as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the rate of tax applied by § 10-47B-4 . The provisions of this section are repealed in the quarter after thirty-five million gallons of taxed biodiesel and biodiesel blended fuel are sold as determined by the secretary of revenue. The secretary shall file a certification of the determination with the secretary of state and the Legislative Research Council as the means of determining the effective date of the repeal of this section.

Source: SL 2015, ch 165, § 10, eff. Apr. 1, 2015.

## Nearby sections

- [S.D. Codified Laws § 10-47B-1 Secretary to collect taxes](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.md)
- [S.D. Codified Laws § 10-47B-1.1 Point or location of sale or transfer](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-1.1.md)
- [S.D. Codified Laws § 10-47B-2 Promulgation of rules](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-2.md)
- [S.D. Codified Laws § 10-47B-3 10-47B-3. 10-47B-3.Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.md)
- [S.D. Codified Laws § 10-47B-3.1 Blending of casinghead or natural gasoline with ethyl alcohol prohibited in quantities larger than required for denaturing--Natural gasoline blended products](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-3.1.md)
- [S.D. Codified Laws § 10-47B-4 Fuel excise tax rates](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.md)
- [S.D. Codified Laws § 10-47B-4.2 Motor fuel and special fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.2.md)
- [S.D. Codified Laws § 10-47B-4.3 Ethyl alcohol and methyl alcohol fuel excise tax rate](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.3.md)
- [S.D. Codified Laws § 10-47B-4.4 Tax on biodiesel and biodiesel blends after production facilities reach certain name plate capacity and production level](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.4.md)
- [S.D. Codified Laws § 10-47B-5 Excise tax on motor fuel and special fuel removed from terminal or used at terminal--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-5.md)
- [S.D. Codified Laws § 10-47B-6 Excise tax on certain imported fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-6.md)
- [S.D. Codified Laws § 10-47B-7 Fuel excise tax--Fuel types--Supply tank of qualified motor vehicles involved in interstate commerce](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-7.md)
- [S.D. Codified Laws § 10-47B-8 Excise tax on substances blended with motor fuel or undyed special fuel](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-8.md)
- [S.D. Codified Laws § 10-47B-9 Excise tax on unblended biodiesel--Exceptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T10_C47B_S10-47B-4.4. Check the current official text before relying on it. Not legal advice.