Filed as: 31:02 Ethanol Infrastructure Incentive Program
This package has had no recorded movement since September 10, 2025 and was never filed with the Secretary of State. State law sets no deadline for finishing a noticed rule, so it remains legally pending — but is inactive in practice.
South Dakota is adding a new E15 fuel tax refund program for licensed fuel marketers while keeping the existing ethanol infrastructure grant program largely unchanged. Beginning with calendar year 2025 through 2029, fuel retailers can now receive tax refunds based on the gallons of E15 fuel (a 10.5-15% ethanol blend) they dispense at their stations in South Dakota. To qualify, marketers must submit applications showing actual E15 sales by location, and GOED will determine refund eligibility within 90 days; if available funding is insufficient to pay all refunds in full, payments will be prorated based on each marketer's share of total E15 sales statewide. Marketers denied a refund can appeal using the state's contested case procedures within ten business days of the denial.
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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