<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s992f7a49-443a-4029-b5c6-3e8236982617P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s992f7a49-443a-4029-b5c6-3e8236982617C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s992f7a49-443a-4029-b5c6-3e8236982617C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s992f7a49-443a-4029-b5c6-3e8236982617C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s992f7a49-443a-4029-b5c6-3e8236982617C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s992f7a49-443a-4029-b5c6-3e8236982617000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=31:02:01:07.01"><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000000">31:02:01:07.01</span></a><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">.  </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">Fuel tax refund -- Administration -- Payment</span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">.</span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0"> </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">GOED shall pay motor fuel tax refunds described in subdivision </span><a href="https://sdlegislature.gov/Rules?Rule=31:02:01:02"><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000002">31:02:01:02</span></a><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">(5) as follows:</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617000003"> </span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">(1)  </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">GOED shall make a final determination of refund eligibility and amount within ninety days of receiving the completed application</span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">;</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617000003"> </span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">(2)  </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">Subject to subdivision (3) of this section, the refund amount for an eligible licensed marketer is as provided in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-192"><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000002">10-47B-192</span></a><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">; and</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617000003"> </span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    (3)  </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">If moneys allocated from the ethanol infrastructure incentive fund for motor fuel tax refunds are insufficient to pay the full refund amount to all licensed marketers for the preceding calendar year, GOED must prorate each licensed marketer's refund and pay the refund as a percentage of the overall allocation. This percentage is equal to the licensed marketer's number of gallons of E15 sold and dispensed divided by the total number of gallons of E15 sold and dispensed by all licensed marketers eligible for a motor fuel tax refund</span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">.</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617000003"> </span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">Source:</span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0"> </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">52 SDR 49, effective November 17, 2025</span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">.</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">General Authority:</span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0"> </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-192"><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000002">10-47B-192</span></a><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">.</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">    </span><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000001">Law Implemented:</span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0"> </span><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617C0">SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-192"><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0-000002">10-47B-192</span></a><span class="s992f7a49-443a-4029-b5c6-3e8236982617C0">.</span></p><p dir="ltr" class="s992f7a49-443a-4029-b5c6-3e8236982617P0"><span xml:space="preserve" class="s992f7a49-443a-4029-b5c6-3e8236982617000003"> </span></p></div></body></html>