§ 10-62-2 Tax imposed on net revenues.

SD Codified L § 10-62-2 (2019) (N/A)
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10-62-2. Tax imposed on net revenues. 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.

Source: SL 2007, ch 69, § 2; SL 2013, ch 125, § 2.