South Dakota Codified Laws
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
Section 10-62-3 - Collection and administration.

10-62-3. Collection and administration.
The department shall collect and administer the tax imposed by this chapter.

Source: SL 2007, ch 69, ยง3.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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 10-62-4 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.

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.