There is a newer version of the South Dakota Codified Laws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
§10-62-2 Tax imposed on net revenues.
SD Codified L § 10-62-2 (through 2011) What's This?
10-62-2. Tax imposed on net revenues. There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for the mentally retarded.
Source: SL 2007, ch 69, § 2.
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