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Section 10-62-2 - Tax imposed on net revenues — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-62-2 - Tax imposed on net revenues

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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.