If there is a default pursuant to the provisions of § 31:02:01:08, the grantee or recipient of a fuel tax refund payment shall repay the full amount of the grant or payment to GOED within thirty days of a written demand from GOED. GOED may retain counsel and commence a civil action to recover any funds that a grantee or recipient of a fuel tax refund payment is required to repay. GOED may forgive a default under this chapter if any of the following conditions are met:

1. (1) There are fuel shortages that make compliance impractical;
2. (2) There are changes in fuel market conditions that make compliance impractical; or

3. (3) There are changes in state or federal regulations that make compliance impractical.

   For any grant involving the installation of ethanol blender pumps and a default pursuant to the provisions of subdivision 31:02:01:08(4), the amount sought as repayment may be prorated based upon the number of months less than twenty-four that ethanol blends were sold.

Source: 38 SDR 115, effective January 9, 2012 ; 52 SDR 49, effective November 17, 2025 .

General Authority: SDCL 10-47B-164.1 , 10-47B-164.2 , 10-47B-192 .

Law Implemented: SDCL 10-47B-164.1 , 10-47B-192 .

Prior versions effective: 2012-01-09.