South Dakota Statutes
§ 10-62-1 — Definitions.
South Dakota·Title 10 TAXATION·Ch. 10-62 TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
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.
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Related
§ 435.1009
42 C.F.R. § 435.1009
Legislative History
SL 2007, ch 69, § 1; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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