<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.s4638741d-3848-4f5f-a41f-7bf947762297P0 { 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.s4638741d-3848-4f5f-a41f-7bf947762297C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4638741d-3848-4f5f-a41f-7bf947762297C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4638741d-3848-4f5f-a41f-7bf947762297C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4638741d-3848-4f5f-a41f-7bf947762297C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4638741d-3848-4f5f-a41f-7bf947762297000003 { 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="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=31:02:01:11"><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000000">31:02:01:11</span></a><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">.  </span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">Appeal of denied fuel tax refund application</span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">.</span><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0"> </span><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0">A licensed marketer may appeal a denial of an application for a motor fuel tax refund using the contested case procedures set forth in SDCL chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26"><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000002">1-26</span></a><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">. The appeal commences when the licensed marketer informs the GOED commissioner of the appeal in writing within ten business days of receiving the denial from GOED</span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">.</span></p><p dir="ltr" class="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297000003"> </span></p><p dir="ltr" class="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0">    </span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">Source:</span><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0"> </span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">52 SDR 49, effective November 17, 2025</span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">.</span></p><p dir="ltr" class="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0">    </span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">General Authority:</span><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-192"><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000002">10-47B-192</span></a><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">.</span></p><p dir="ltr" class="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0">    </span><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000001">Law Implemented:</span><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-47B-192"><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0-000002">10-47B-192</span></a><span class="s4638741d-3848-4f5f-a41f-7bf947762297C0">.</span></p><p dir="ltr" class="s4638741d-3848-4f5f-a41f-7bf947762297P0"><span xml:space="preserve" class="s4638741d-3848-4f5f-a41f-7bf947762297000003"> </span></p></div></body></html>