15-70-405 . Exemption from special fuel tax. (1) Subject to the conditions of this section, a special biodiesel fuel producer is exempt from the special fuel tax imposed by 15-70-403 on biodiesel produced by the producer from waste vegetable oil feedstock. (2) This section does not apply to special fuel used for agricultural purposes pursuant to 15-70-430 . (3) To qualify for the exemption under this section, the special biodiesel fuel producer shall: (a) register annually with the department; and (b) report on the amount of biodiesel produced and used by the producer in a calendar year by February 15 of the succeeding year.
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