Chapter 62 - TAXATION OF INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES

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