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This figure will vary, of course, according to the price of regular diesel (which is frequently below that of biodiesel), as well as what the World Bank calls the presence of ‘favourable agronomic factors’, such as the price and availability of a feedstock. Equatorial regions of the world are most appropriate for the cultivation of biodiesel feedstocks, for, in the absence of seasons, crops can be grown all year round, allowing for an abundance of raw material. Coupled with excellent soil permeability, low labour Page 38 © Copyright Pira International Ltd 2007 Advances in Biodiesel The price, performance, efficiency and sustainability of biodiesel 5 and production costs, and the availability of government assistance for agro-industrial reactivation, countries such as Colombia, Brazil, Indonesia and the Philippines make ideal locations.

Instead, it encourages a ‘commitment’ to seek non-state funding from the Office of Trade and Economic Development. 138%. The lower rate does not apply to the manufacture of biodiesel fuel blends.  Sale and distribution: amounts received from the retail sale or distribution of alcohol and biodiesel fuel are exempt from the B&O tax. Only income attributable to the pure biodiesel fuel portion of a blend is exempt. Page 46 © Copyright Pira International Ltd 2007 Advances in Biodiesel Legislation and regulation 6 Property tax and leasehold excise tax exemption Qualifying buildings, equipment and land used in the manufacture of alcohol fuel, biodiesel fuel or biodiesel feedstocks are exempt from state and local property and leasehold taxes.

05 max. 50 max. 020 max. 240 max. 001 max. % mass D 1160 360 max. °C EN 14538 5 max. ppm EN 14112 3 min. hours Free of undissolved water, sediment and suspended matter Note: A considerable amount of experience exists in the US with a 20% blend of biodiesel and 80% diesel fuel (B20). Although biodiesel (B100) can be used, blends of over 20% biodiesel with diesel fuel continue to undergo evaluation on a case-by-case basis. Source: The National Biodiesel Board (US) Transesterification Transesterified biodiesel comprises a mix of mono-alkyl esters of long-chain fatty acids.

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