Section 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.Renumbered from 15-70-320 by Laws 2015, Ch. 220, Sec. 41, eff. 10/1/2015.Amended by Laws 2015, Ch. 220, Sec. 11, eff. 10/1/2015.En. Sec. 1, Ch. 260, L. 2009.