Dilbit and Taxes

From InsideClimate News.com:

Dilbit is exempt from the tax, because the 1980 legislation that created the tax states that "the term crude oil does not include synthetic petroleum, e.g., shale oil, liquids from coal, tar sands, or biomass..."

... the 1980 definition of crude oil dates back to a time when it wasn't financially feasible to produce tar sands oil on a large scale. The first sizeable shipments of dilbit into the U.S. didn't occur until 1999.

Interesting article at the link.