CHAPTER 10-62

TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
INTELLECTUAL DISABILITIES

10-62-1      Definitions.
10-62-2      Tax imposed on net revenues.
10-62-3      Collection and administration.
10-62-4      Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-62-5      Promulgation of rules.
10-62-6      Prohibited acts--Misdemeanor or felony.
10-62-7      Books and records--Inspection--Retention period.
10-62-8      Taxes credited to general fund.
10-62-9      Implementation upon receipt of medicaid state plan amendment.