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South Dakota Codified Laws
Title 10
Chapter 10-62
S.D. Codified Laws ch. 10-62
Taxation of Intermediate Care Facilities for Individuals with Intellectual Disabilities
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10-62-1
Definitions.
10-62-2
Tax imposed on net revenues.
10-62-3
Collection and administration.
10-62-4
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-62-5
Promulgation of rules.
10-62-6
Prohibited acts--Misdemeanor or felony.
10-62-7
Books and records--Inspection--Retention period.
10-62-8
Taxes credited to general fund.
10-62-9
Implementation upon receipt of medicaid state plan amendment.