Section 280-RICR-20-50-2.6 - GENERALA. Biodiesel fuel refers to pure fuel that has not been blended with petroleum diesel fuel. Biodiesel fuels that are processed and blended with petroleum fuels are denoted as "BXX" with "XX" representing the percentage of biodiesel contained in the blend (ex: B20 is 20% biodiesel and 80% petroleum diesel).B. Biodiesel fuel that is processed and then blended with other fuels and meets the definition of manufactured biodiesel fuel in § 2.5 of this Part is exempt from motor fuel tax; however, to qualify for the exemption, the biodiesel fuel must be produced at a manufacturing facility in Rhode Island and sold as blended product B99 (blended so manufacturer can receive federal blending credit). A biodiesel manufacturer must receive as a raw material mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats and process these raw materials so they conform to ASTM D6751 specifications for use in diesel engines. The mere blending of biodiesel with petroleum diesel does not meet the manufacturing requirement.C. If a manufacturer of biodiesel fuel does not meet either the specifications in accordance with ASTM D6751 or; does not result in employment in Rhode Island at a fixed location at a manufacturing facility for biodiesel fuel, the product is not considered "manufactured biodiesel fuel" and would be subject to the motor fuel tax.D. Motor fuel tax is due on the sale of fuels as defined in § 2.5 of this Part and R.I. Gen. Laws § 31-36-1(4). It is noted that to the extent biodiesel is blended into any fuel, only the biodiesel portion of the fuel shall be exempt from taxation under R.I. Gen. Laws Chapter 31-36. E. Manufacturers must apply for a permit to sell biodiesel fuel that is exempt from the motor fuel tax by submitting a Biodiesel Permit Application to the Rhode Island Division of Taxation. A qualifying manufacturer will be issued a certificate with a permit number and will be required to file a monthly Biodiesel Manufacturing Tax Report on a form prescribed by the Tax Administrator. When filing the monthly Biodiesel Manufacturing Tax Report, a biodiesel fuel manufacturer is required to attach the most current certification from a certified biodiesel testing laboratory verifying that the product meets the ASTM D6751 specifications.280 R.I. Code R. § 280-RICR-20-50-2.6