The following fuels are exempt from the tax imposed by section 3203: [1995, c. 271, §7 (NEW).]
1.Single lot.[1997, c. 738, §11 (RP).]
2.Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; [1999, c. 414, §28 (AMD).]
2-A.Sales for resale. Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer; [1999, c. 733, §8 (AMD); 1999, c. 733, §17 (AFF).]
3.Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State; [2007, c. 438, §77 (AMD).]
4.Preclusion by federal law. Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law; [1997, c. 738, §11 (AMD).]
5.Exportation. Special fuel sold only for exportation from this State by a licensed supplier; [2009, c. 625, §11 (AMD).]
6.Generation. Special fuel sold to a person for the generation of power for resale or manufacturing; [1997, c. 738, §11 (AMD).]
7.Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier; [2009, c. 288, §1 (AMD); 2009, c. 288, §4 (AFF).]
8.Dyed fuel. Dyed fuel; and [2009, c. 288, §2 (AMD); 2009, c. 288, §4 (AFF).]
9.Self-produced biodiesel fuel. Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family. [2009, c. 288, §3 (NEW); 2009, c. 288, §4 (AFF).]
1995, c. 271, § 7 (NEW) . 1997, c. 738, § 11 (AMD) . 1999, c. 414, §§28,29 (AMD) . 1999, c. 733, § 17 (AFF) . 1999, c. 733, § 8 (AMD) . 2003, c. 588, § 13 (AMD) . 2007, c. 438, § 77 (AMD) . 2009, c. 288, §§1-3 (AMD) . 2009, c. 288, § 4 (AFF) . 2009, c. 625, § 11 (AMD) .