South Dakota Statutes
§ 10-62-2 — Tax imposed on net revenues.
South Dakota § 10-62-2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-62TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
This text of South Dakota § 10-62-2 (Tax imposed on net revenues.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-62-2 (2026).
Text
There is hereby imposed a tax of five and one-half percent on the net revenues of each intermediate care facility for individuals with intellectual disabilities.
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Legislative History
SL 2007, ch 69, § 2; SL 2013, ch 125, § 2.
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Bluebook (online)
South Dakota § 10-62-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-62-2.