There is a newer version of the South Dakota Codified Laws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
§10-62-9 Implementation upon receipt of medicaid state plan amendment.
SD Codified L § 10-62-9 (through 2011) What's This?
10-62-9. Implementation upon receipt of medicaid state plan amendment. The tax implemented under § 10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services.
Source: SL 2007, ch 69, § 9.
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