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CFR › Title 25 › Chapter III › Subchapter A › Part 514 › Section 514.6

25 CFR 514.6 - What are the quarterly statements that must be submitted with the fee payments?

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) § 514.6 What are the quarterly statements that must be submitted with the fee payments? (a) Each gaming operation subject to the jurisdiction of the Commission shall file
Code of Federal Regulations - Page 36
with the Commission quarterly statements showing its assessable gross revenues for the previous fiscal year. (b) These statements shall show the amounts derived from each type of game, the amounts deducted for prizes, and the amounts deducted for the amortization of structures. (c) The quarterly statements shall be sent to the Commission within three (3) months, six (6) months, nine (9) months, and twelve (12) months of the end of the gaming operation's fiscal year. (d) The quarterly statements shall identify an individual or individuals to be contacted should the Commission need to communicate further with the gaming operation. The telephone numbers of the individual(s) shall be included. (e) Each quarterly statement shall include the computation of the fees payable, showing all amounts used in the calculations. The required calculations are as follows: (1) Multiply the 1st tier assessable gross revenues, as calculated using § 514.4 , by the rate for those revenues adopted by the Commission. (2) Multiply the 2nd tier assessable gross revenues, as calculated using § 514.4 , by the rate for those revenues adopted by the Commission. (3) Add (total) the results (products) obtained in paragraphs (e)(1) and (2) of this section. (4) Multiply the total obtained in paragraph (e)(3) of this section by 1/4. (5) The amount computed in paragraph (e)(4) of this section is the amount to be remitted. (f) Examples of fee computations follow: (1) Where a filing is made for the first quarter of the fiscal year, the previous year's assessable gross revenues as calculated using section 514.4 of this part are $2,000,000, the fee rates adopted by the Commission are 0.0% on the first $1,500,000 and .08% on the remainder, the amounts to be used and the computations to be made are as follows:
1st tier revenues—$1,500,000 × 0.0% = 0
2nd tier revenues—$500,000 × .08% = $400
Annual fees $400
Multiply for fraction of year—1/4 or .25
Fees for first payment $100
Amount to be remitted $100
(2) [Reserved] (g) As required by part 571 of this chapter , quarterly statements must be reconciled with a tribe's audited or reviewed financial statements for each gaming location. These reconciliations must be made available upon the request of any authorized representative of the NIGC.

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