§ 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–Penaltyfor 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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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 62 - Taxation of Intermediate Care Facilities for Individuals With Intellectual Disabilities

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2