South Dakota Codified Laws
Title 10 - Taxation
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities

Section 10-62-1 - Definitions. - 10-62-1. Definitions. Terms used in this chapter mean: (1)"Department," the...

Section 10-62-2 - Tax imposed on net revenues. - 10-62-2. Tax imposed on net revenues. There is hereby imposed...

Section 10-62-3 - Collection and administration. - 10-62-3. Collection and administration. The department shall collect and administer...

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

Section 10-62-5 - Promulgation of rules. - 10-62-5. Promulgation of rules. The secretary of revenue may promulgate...

Section 10-62-6 - Prohibited acts--Misdemeanor or felony. - 10-62-6. Prohibited acts--Misdemeanor or felony. Any person who: (1)Makes any...

Section 10-62-7 - Books and records--Inspection--Retention period. - 10-62-7. Books and records--Inspection--Retention period. Each person subject to tax...

Section 10-62-8 - Taxes credited to general fund. - 10-62-8. Taxes credited to general fund. Taxes collected under this...

Section 10-62-9 - Implementation upon receipt of medicaid state plan amendment. - 10-62-9. Implementation upon receipt of medicaid state plan amendment. The...