10-62-9. Implementation upon receipt of medicaid state plan amendment.
The tax implemented under §10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services.
Source: SL 2007, ch 69, §9.
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.