205. TRIBAL TAX ACCOUNT ESTABLISHED.

1. There is hereby authorized and directed to be established an account in some federally-insured financial banking institution or the Bureau of Indian Affairs to be known as the Rosebud Sioux Tribal Tax Account.
2. The Tribal Tax Account shall be in an interest-bearing account and the funds therein may be invested and reinvested as may be approved by the Tribal Council.
3. No monies shall be released or expended from the Tribal Tax Account, except upon written resolution of the Tribal Council appropriating a specific amount of the monies contained therein for the use of a particular department, agency, or program of the Tribe. Such appropriated amount shall be directly transferred to the account of the receiving department, agency, or program named in the appropriation resolution.
4. All tax monies, license fees, penalties, interest, service fees or changes, or other monies collected by the Tax Commission in the administration and enforcement of this Code shall be deposited in the Tribal Tax Account, except as provided in Subsection (5) of this Section.
5. The Tax Commission may establish one or more refund accounts in which a portion of the monies described in Subsection (4) of this Section may be deposited, and from which refunds to taxpayers who are lawfully determined by the Tax Commission or Tribal Court to be entitled thereto shall be paid.