Chapter
TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES
- S.D. Codified Laws § 10-62-1— Definitions
- S.D. Codified Laws § 10-62-2— Tax imposed on net revenues
- S.D. Codified Laws § 10-62-3— Collection and administration
- S.D. Codified Laws § 10-62-4— Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance
- S.D. Codified Laws § 10-62-5— Promulgation of rules
- S.D. Codified Laws § 10-62-6— Prohibited acts--Misdemeanor or felony
- S.D. Codified Laws § 10-62-7— Books and records--Inspection--Retention period
- S.D. Codified Laws § 10-62-8— Taxes credited to general fund
- S.D. Codified Laws § 10-62-9— Implementation upon receipt of medicaid state plan amendment