772. AMENDMENTS TO RETAIL SALES AND TAX LAWS.

1. Except as provided in Subsection (2), any changes by the Legislature of the State of South Dakota to SDCL 10-45 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 10-45, the enactment shall constitute an amendment to this Chapter unless the Rosebud Sioux Tribal Council disapproved the same no later than thirty days following the enactment by the South Dakota Legislature and approved thereof, which thirty-day limit shall begin to run from the date a certified letter is received by the Tax Commission from 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 Commission shall forward any 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 10-45 or disapproves any such emergency enactment, the Tax Commission shall notify the Department of Revenue, in writing, within 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 in the interest or penalty provisions of this Code, except as provided in Subsections (1) and (2) of Section 773.