{"data":{"id":"us-sd/sdcl-10-62-3","jurisdiction":"us-sd","citation":"SDCL § 10-62-3","heading":"Collection and administration.","body":"The department shall collect and administer the tax imposed by this chapter.","path":["TITLE 10. TAXATION","CHAPTER 10-62. TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH"],"source_url":"https://sdlegislature.gov/Statutes/10-62-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8275bad27c1840a9910215a4de0510f60c2254fe99ae4f79ad4cbb0ef96bd5d2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-62-2","next":"us-sd/sdcl-10-62-4"},"notice":"GroundRules: Original legal text. Not legal advice."}