ARSD 31:02:01:11 – Appeal of denied fuel tax refund application.

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 .

General Authority: SDCL 10-47B-192 .

Law Implemented: SDCL 10-47B-192 .