31:02:01:11Appeal of denied fuel tax refund application.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- 31:02 Ethanol Infrastructure Incentive ProgramComment closed
- 31:02 Ethanol Infrastructure Incentive ProgramComment closed
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 1-26. 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.
Source: 52 SDR 49, effective November 17, 2025.