South Dakota Statutes
§ 10-62-2 — Tax imposed on net revenues.
South Dakota·Title 10 TAXATION·Ch. 10-62 TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
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.
Nearby Sections
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