South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:21 - Fuel taxes
Chapter 64:21:01 - Fuel taxes
Section 64:21:01:01 - Assignment of right to receive refund claim for credit card sales of fuel made to the federal government

(1) The supplier shall be assigned the right to receive the credit by entering into a written agreement with each licensed marketer location from which the fuel is sold. For the assignment to be valid, its form and language must meet with the department's approval. The supplier shall file a copy of each signed agreement with the department;

(2) The supplier shall obtain a separate marketer license for claiming credit card transactions. This marketer license may only be used for claiming credit card transactions;

(3) The supplier shall maintain records substantiating the refund claims and make the records available to the department upon request. The records must verify the date of sale, name and address of purchaser, product type, and the name, address, and license number of the marketer that made the sale. The records must also verify in some manner that the credit card purchases were paid for with government funds;

(4) The refund claims must be filed with the department with 90 days of the date of the fuel sale; and

(5) The marketer may not claim refunds for government credit card transactions after an assignment agreement with a supplier is signed.

The department must be notified in writing ten days before cancellation of any agreement between a supplier and marketer. The notice of cancellation must identify the agreement that is being canceled, the parties involved, and the effective date of cancellation.

If any of the above stated conditions are not met, the department shall deny the refund.