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.
S.D. Codified Laws § 10-62-9
Implementation upon receipt of medicaid state plan amendment
Source: SL 2007, ch 69, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.