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

So long as the collection agreement provided for in Section 771 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 10-45 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 SDLC 10-45 and other applicable State law in effect at the time of the enforcement action, including State law regarding enforcement procedures, interest, and 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 accordance with this Code and other applicable Tribal law regarding enforcement procedures, interest, and penalties.