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2018 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
- § 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.
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