South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-62-1
Definitions
Official textsdlegislature.gov
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.
Source: view the official text
In this chapter (9 sections)
- 10-62-1 · Definitions
- 10-62-2 · Tax imposed on net revenues
- 10-62-3 · Collection and administration
- 10-62-4 · Filing return and remitting tax--Time for filing and…
- 10-62-5 · Promulgation of rules
- 10-62-6 · Prohibited acts--Misdemeanor or felony
- 10-62-7 · Books and records--Inspection--Retention period
- 10-62-8 · Taxes credited to general fund
- 10-62-9 · Implementation upon receipt of medicaid state plan amendment