S.D. Codified Laws § 10-47B-129
Any person who has exported motor fuel, ethyl alcohol, methyl alcohol, biodiesel, biodiesel blend, liquid natural gas, liquid petroleum gas, compressed natural gas, special fuel, or any combination thereof, in the engine fuel supply tank of a qualified motor vehicle engaged in interstate commerce upon which tax has been paid to this state shall be given a credit for the amount of fuel as calculated by the provisions of the interstate user license, an interstate compact, or reciprocal agreement under which the person is licensed or governed. The credit shall be paid to the jurisdictions in which the person has accrued a fuel tax liability under the provisions of an interstate compact or reciprocal agreement. If no liability exists, the credit shall be refunded to the person.
SDCL 10-47B-129