204. SOVEREIGN IMMUNITY.

The Rosebud Sioux Tribe, and all its constituent parts, including the Tribal Tax Commission established pursuant to this Code, are immune from suit in any jurisdiction except to the extent that such immunity has been expressly and unequivocally waived by the Tribe or the United States. Nothing in this Code shall be construed as waiving the sovereign immunity of the Rosebud Sioux Tribe or any of its constituent parts, including the Tribal Tax Commission, except that after exhaustion of administrative remedies as provided in Section 401, a taxpayer aggrieved by the decision of the Tax Commission on a petition for redetermination may petition the Tribal Court pursuant to Section 402, for review of the decision by the Tax Commission. Nothing in Chapter 5 of this Code, and no enforcement action taken pursuant to Chapter 5 of this Code, including without limitation the filing of suit by the Tax Commission for the collection of taxes, penalties, or interest, and for recovery of reasonable attorneys fees and expenses incurred in bringing such action, shall constitute a waiver of sovereign immunity, either as to any counterclaim, regardless of whether the asserted counterclaim arises out of the same transaction or occurrence, or in any other respect.