{"data":{"id":"us-sd/sdcl-10-62-2","jurisdiction":"us-sd","citation":"SDCL § 10-62-2","heading":"Tax imposed on net revenues.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-62. TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH"],"source_url":"https://sdlegislature.gov/Statutes/10-62-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"14b35ad57418462540c1e4e7338a9a07580634782493e63a05d5fb277c03f867","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-62-1","next":"us-sd/sdcl-10-62-3"},"notice":"GroundRules: Original legal text. Not legal advice."}