909. RECORDS AND REPORTS AGREEMENT.

The agreement referred to in Section 917 may provide for the keeping of records and filing of reports under the supervision of the State on behalf of the Tribe in accordance with SDCL Chapter 10-50. Copies of all reports filed with the State of South Dakota pursuant to such agreement shall also be filed with the Tax Commission. So long as such agreement with the State remains in effect, the records and reports required by the State shall constitute the records and reports required by this Chapter.