10-62-8. Taxes credited to general fund.
Taxes collected under this chapter shall be remitted to the state treasurer for credit to the state general fund to be used to help offset the cost of health care services provided to the citizens by the State of South Dakota.
Source: SL 2007, ch 69, ยง8.
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.