South Dakota's Governor's Office of Economic Development is creating a new fuel tax refund program for E15 (15% ethanol blend) fuel while keeping its existing grants for ethanol infrastructure projects. Beginning January 1, 2026, licensed E15 marketers can apply annually for a refund of five cents per gallon of E15 they sell through retail pumps in the state during the preceding calendar year—though the refund will be reduced proportionally if funding runs short. The rules also define who qualifies as a "licensed marketer" (requiring compliance with state alternative fuel standards), clarify application requirements including proof of actual E15 gallons sold, and establish a 90-day timeline for GOED to make refund eligibility decisions and prorate payments if needed.
AI-generated from the proposed rule text — verify against the official documents.
The effect of the rules will be to implement the ethanol E15 fuel tax refund program established by the Legislature during the 2024 legislative session (SB 78, now codified as SDCL 10-47B-192).
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