10-62-1. Definitions.
Terms used in this chapter mean:
(1)"Department," the Department of Revenue;
(2)"Intermediate care facility for individuals with intellectual disabilities," a treatment or care center as defined by 1905(d) of the Social Security Act and Code of Federal Regulations 42 CFR 435.1009 as of January 1, 2007;
(3)"Net revenues," the revenue paid to an intermediate care facility for individuals with intellectual disabilities for resident care, room, board, and services less contractual adjustments and does not include revenue from sources other than operations, including interest and guest meals.
Source: SL 2007, ch 69, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2013, ch 125, §1.
Structure South Dakota Codified Laws
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
Section 10-62-1 - Definitions.
Section 10-62-2 - Tax imposed on net revenues.
Section 10-62-3 - Collection and administration.
Section 10-62-5 - Promulgation of rules.
Section 10-62-6 - Prohibited acts--Misdemeanor or felony.
Section 10-62-7 - Books and records--Inspection--Retention period.
Section 10-62-8 - Taxes credited to general fund.
Section 10-62-9 - Implementation upon receipt of medicaid state plan amendment.