The tax implemented under § 10-62-2 is not due and payable until the Department of Social Services receives an approved medicaid state plan amendment from the Centers for Medicare and Medicaid Services. Source: SL 2007, ch 69 , § 9.
Implementation upon receipt of medicaid state plan amendment
SDCL § 10-62-9 — under TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES.
SDCL § 10-62-9