{"data":{"id":"us-sd/sdcl-10-47b-9","jurisdiction":"us-sd","citation":"SDCL § 10-47B-9","heading":"Excise tax on unblended biodiesel--Exceptions.","body":"A fuel excise tax is imposed on unblended biodiesel sold by a licensed producer, supplier, importer, or blender unless the sale is made to a licensed supplier for resale, to a licensed blender, or to a licensed exporter for export to another state who is specifically licensed to export to that state. The tax imposed shall be at the rate provided for in § 10-47B-4.","path":["TITLE 10. TAXATION","CHAPTER 10-47B. FUEL TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-47B-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"767b3afbde171772c3d3ed019b0c6bd160eaadeb81a48609b2d8f99a5844f531","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-47b-8","next":"us-sd/sdcl-10-47b-9.1"},"notice":"GroundRules: Original legal text. Not legal advice."}