1016. AMENDMENTS TO CONTRACTORS EXCISE TAX LAWS.

1. Except as provided in Subsection (2), any change by the legislature of the State of South Dakota to SDCL 10-46A or SDCL 10-46 shall constitute an amendment to this Chapter, unless the Rosebud Sioux Tribal Council disapproves the same no later than thirty days prior to its effective date. In the case of an emergency enactment by the South Dakota Legislature amending SDCL 10-46A or 10-46B, the enactment shall constitute an amendment to this Chapter unless the Rosebud Sioux Tribal Council disapproves the same no later than thirty days following the approval thereof, which thirty day limit shall begin to run from the date a certified letter is received by the Tax Commission for the Department of Revenue notifying the Tribe of the emergency enactment. The Tax Commission shall promptly notify the Tribal Council of all changes in State Law affecting this Chapter. The Tax Commission shall forward any such changes which have been approved to the Superintendent of the Rosebud Agency for consideration by the Secretary of the Interior. If the Tribal Council disapproves a change made in SDCL 10-46A or 10-46B or disapproves any such emergency enactment the Tax Commission shall notify the Department of Revenue, in writing ten days of the disapproval.
2. Changes in State law shall have no effect on the appeal and enforcement procedures contained in this Code, or on the interest or penalty provisions of this Code, except as provided in Subsection (1) and (2) of Section 1017.