1017. ENFORCEMENT, PENALTIES, AND APPEALS - APPLICATION OF STATE AND TRIBAL LAW.

So long as the collection agreement provided for in Section 1015 remains in effect:

1. Appeals by any taxpayer from whom the State is collecting the taxes imposed by this Chapter pursuant to such collection agreement shall be filed with the State in accordance with the procedures contained in SDCL 10-46A and other applicable State law in effect at the time of the appeal, which laws are incorporated herein by reference as tribal law.
2. Enforcement actions for violation of this Chapter, brought by the State pursuant to such collection agreement, shall be in accordance with SDCL 10-46A and 10-46B and other State law in effect at the time of the enforcement action, including State law regarding enforcement procedures, interest, penalties, which laws are incorporated herein by reference as tribal law.
3. Enforcement actions for violation of this Chapter, brought by the Tax Commission pursuant to such collection agreement, shall be in accordance with this Code and other applicable Tribal law regarding enforcement procedures, interest, and penalties.