South Dakota § 10-47B-192 - E15 fuel tax refund--Administration--Promulgation of rules.
Full text of South Dakota South Dakota Codified Laws § 10-47B-192 — E15 fuel tax refund--Administration--Promulgation of rules., with citation guidance and answers to common questions.
§ 10-47B-192. E15 fuel tax refund--Administration--Promulgation of rules.
Beginning in fiscal year 2025 and ending in fiscal year 2030, any money deposited in the ethanol infrastructure incentive fund must be used to provide fuel tax refunds in accordance with this section. A licensed marketer that has demonstrated compliance with alternative fuel compatibility requirements with the Department of Agriculture and Natural Resources may claim a fuel tax refund in an amount equal to five cents multiplied by the total number of gallons of ethanol blended gasoline classified as E15 sold and dispensed by the licensed marketer during the preceding calendar year through motor fuel pumps located on its retail premises in this state. A licensed marketer may claim a refund for calendar years 2025 through 2029. The licensed marketer must apply for the refund on a form provided by the Governor’s Office of Economic Development. The Governor’s Office of Economic Development shall publish the application form on its website. The licensed marketer must complete the application form and file it with the Governor’s Office of Economic Development within thirty days after the end of the calendar year for which the refund is claimed. The commissioner of the Governor’s Office of Economic Development shall approve or deny the application within ninety days after it is filed. Upon approval of the application, the commissioner shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this section. If the amount of money on deposit in the ethanol infrastructure fund is not sufficient to pay in full all the allowable tax refunds for the calendar year, the payments must be prorated among the applicants. The Governor’s Office of Economic Development shall promulgate rules pursuant to chapter 1-26 prescribing the information that must be included in the application form, the procedure for filing the form, and the process for appealing a denial of an application.
Source: SL 2024, ch 40, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-47B-192
What does South Dakota Codified Laws § 10-47B-192 cover?
Section 10-47B-192 ("E15 fuel tax refund--Administration--Promulgation of rules.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-47B-192?
A common citation format is "South Dakota Codified Laws § 10-47B-192" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-47B-192 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.