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CFR › Title 25 › Chapter III › Subchapter A › Part 514 › Section 514.4

25 CFR 514.4 - What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fee it owes?

There are 2 Updates appearing in the Federal Register for 25 CFR 514. Select the tab below to view, or View eCFR (GPOAccess)
Effective Date Note: At 77 FR 5181, Feb. 2, 2012, part 514 was revised, effective Oct. 1, 2012. For the convenience of the user, the revised text is set forth as follows: PART 514—FEES (Eff. 10-1-12) § 514.4 What are “assessable gross revenues” and how does a tribe calculate the amount of the annual fee it owes? (a) For purposes of computing fees, assessable gross revenues for each gaming operation are the annual total amount of money wagered on class II and III games, entry fees (including table or card fees), less any amounts paid out as prizes or paid for prizes awarded, and less an allowance for amortization of capital expenditures for structures as reflected in the gaming operation's audited financial statements. (b) Each gaming operation subject to these regulations shall calculate the annual fee based on the gaming operation's fiscal year. (c) Unless otherwise provided by the regulations, generally accepted accounting principles shall be used. (d) The allowance for amortization of capital expenditures for structures shall be either: (1) An amount not to exceed 5% of the cost of structures in use throughout the year and 2.5% of the cost of structures in use during only a part of the year; or (2) An amount not to exceed 10% of the total amount of depreciation expenses for the year. (e) All class II and III revenues from gaming operations are to be included.

Title 25 published on 2011-04-01

The following are only the Rules published in the Federal Register after the published date of Title 25.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-01-23; vol. 78 # 15 - Wednesday, January 23, 2013
    1. 78 FR 4784 - Fees
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, National Indian Gaming Commission
      Correcting amendment.
      Effective Date: February 7, 2013.
      25 CFR Part 514

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 25 - INDIANS

§ 2706 - Powers of Commission

§ 2708 - Commission; access to information

§ 2710 - Tribal gaming ordinances

§ 2717 - Commission funding

§ 2717a - Availability of class II gaming activity fees to carry out duties of Commission

Title 25 published on 2011-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 25 CFR 514 after this date.

  • 2013-01-23; vol. 78 # 15 - Wednesday, January 23, 2013
    1. 78 FR 4784 - Fees
      GPO FDSys XML | Text
      DEPARTMENT OF THE INTERIOR, National Indian Gaming Commission
      Correcting amendment.
      Effective Date: February 7, 2013.
      25 CFR Part 514