GroundRules
SDCL § 10-62-2: Tax imposed on net revenues.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 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.
Collected 2026-09-03T15:18:56Z. Source file · JSON