{"data":{"id":"us-sd/sdcl-10-47b-4","jurisdiction":"us-sd","citation":"SDCL § 10-47B-4","heading":"Fuel excise tax rates.","body":"The fuel excise tax rates for the tax imposed by this chapter are as follows:\n(1) Motor fuel (except ethyl alcohol, methyl alcohol, biodiesel, biodiesel blends, and aviation gasoline)-- as provided pursuant to § 10-47B-4.2;\n(2) Special fuel (except jet fuel)-- as provided pursuant to § 10-47B-4.2;\n(3) Aviation gasoline--$.06 per gallon;\n(4) Jet fuel--$.04 per gallon;\n(5) Liquid petroleum gas--$.20 per gallon;\n(6) Compressed natural gas--$.10 per gallon;\n(7) Ethyl alcohol and methyl alcohol-- as provided pursuant to § 10-47B-4.3;\n(8) Liquid natural gas--$.14 per gallon; and\n(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.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b4362244add433487acb94fc31789665529772922c387cad51f5e8897f887753","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-3.1","next":"us-sd/sdcl-10-47b-4.1"},"notice":"GroundRules: Original legal text. Not legal advice."}