There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 62. Taxation Of Intermediate Care Facilities For Persons With Mental Retardation
- §10-62-1 Definitions.
- §10-62-2 Tax imposed on net revenues.
- §10-62-3 Collection and administration.
- §10-62-4 Time for return and 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.
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