TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH
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.