[Federal Register Volume 76, Number 196 (Tuesday, October 11, 2011)]
[Proposed Rules]
[Pages 62684-62689]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-25955]
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DEPARTMENT OF THE INTERIOR
National Indian Gaming Commission
25 CFR Part 514
RIN 3141-AA40
Fees
AGENCY: National Indian Gaming Commission, Interior.
ACTION: Proposed rule.
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SUMMARY: The National Indian Gaming Commission (NIGC) proposes to amend
its fee regulations by requiring tribes to submit their fees and fee
statements on a quarterly basis, basing the fee calculation on the
gaming operation's fiscal year, establishing an assessment for fees
submitted one to 90 days late, and establishing a fingerprinting fee
payment process.
DATES: The agency must receive comments on or before December 12, 2011.
ADDRESSES: You may submit comments by any one of the following methods,
however, please note that comments sent by electronic mail are strongly
encouraged.
E-mail comments to: [email protected].
Mail comments to: National Indian Gaming Commission, 1441
L Street, NW., Suite 9100, Washington, DC 20005.
Hand deliver comments to: 1441 L Street, NW., Suite 9100,
Washington, DC 20005.
Fax comments to: National Indian Gaming Commission at 202-
632-0045.
FOR FURTHER INFORMATION CONTACT: National Indian Gaming Commission,
1441 L Street, NW., Suite 9100 Washington, DC 20005. Telephone: 202-
632-7009; e-mail: [email protected].
SUPPLEMENTARY INFORMATION:
I. Comments Invited
Interested parties are invited to participate in this proposed
rulemaking by submitting such written data, views, or arguments as they
may desire. Comments that provide the factual basis supporting the
views and suggestions presented are particularly helpful in developing
reasoned regulatory decisions on the proposal.
II. Background
The Indian Gaming Regulatory Act (IGRA or Act), Public Law 100-497,
25 U.S.C. 2701 et seq., was signed into law on October 17, 1988. The
Act establishes the National Indian Gaming Commission (``Commission'')
and sets out a comprehensive framework for the regulation of gaming on
Indian lands. The purposes of IGRA include providing a statutory basis
for the operation of gaming by Indian Tribes as a means of promoting
tribal economic development, self-sufficiency, and strong tribal
governments; ensuring that the Indian tribe is the primary beneficiary
of the gaming operation; and declaring that the establishment of
independent federal regulatory authority for gaming on Indian lands,
the establishment of federal standards for gaming on Indian lands, and
the establishment of a National Indian Gaming Commission are necessary
to meet congressional concerns regarding gaming and to protect such
gaming as a means of generating tribal revenue. 25 U.S.C. 2702.
The IGRA established an agency funding framework whereby gaming
operations licensed by tribes pay a fee to the Commission for each
gaming operation that conducts Class II or Class III gaming activity
that is regulated by IGRA. 25 U.S.C. 2717(a)(1). These fees are used to
fund the Commission in carrying out its regulatory authority. Fees are
based on the gaming operation's gross revenues which are defined as the
annual total amount of money wagered, less any amounts paid out as
prizes or paid for prizes awarded and less allowance for amortization
of capital expenditures for structures. 25 U.S.C. 2717(a)(6). The rate
of fees is established annually by the Commission and shall be payable
on a quarterly basis. 25 U.S.C. 2717(a)(3). IGRA limits the total
amount of fees imposed during any fiscal year to .08 percent of the
gross gaming revenues of all gaming operations subject to regulation
under IGRA. Failure of a gaming operation to pay the fees imposed by
the Commission's fee schedule can be grounds for a civil enforcement
action. 25 U.S.C. 2713(a)(1). The purpose of Part 514 is to establish
how the NIGC sets and collects those fees, to establish a basic formula
for tribes to utilize in calculating the amount of fees to pay, and to
advise of the consequences for failure to pay the fees.
On November 18, 2010, the National Indian Gaming Commission (NIGC)
issued a Notice of Inquiry and Notice of Consultation advising the
public that the NIGC was conducting a comprehensive review of its
regulations and requesting public comment on which of its regulations
were most in need of revision, in what order the Commission should
review its regulations, and the process NIGC should utilize to make
revisions. 75 FR 70680. On April 4, 2011, after holding eight
consultations and reviewing all comments, NIGC published a Notice of
Regulatory Review Schedule (NRR) setting out a consultation schedule
and process for review. 76 FR 18457. Part 514 was included in the first
regulatory group reviewed pursuant to the NRR.
III. Development of the Proposed Rule
The Commission conducted a total of 11 tribal consultations as part
of its review of Part 514. Tribal consultations were held in every
region of the country
[[Page 62685]]
and were attended by over 189 tribes and 535 tribal leaders or their
representatives. In addition to tribal consultations, on May 10, 2011,
the Commission requested public comment on a Preliminary Draft of
amendments to Part 514. 76 FR 26967. After considering the comments
received from the public and through tribal consultations, the
Commission proposes five amendments to Part 514: changing the fee
calculation from a calendar year to a fiscal year basis; changing the
payment schedule to a quarterly payment system; ensuring language is
consistent with industry standards; creating a ticketing system for
payments submitted late; and formalizing the fingerprinting fee system.
The Commission does not propose any amendments to the definition of
gross gaming revenue.
A. Change the Fee Calculation to a Calculation Based on a Gaming
Operation's Fiscal Year
Currently, each gaming operation regulated by IGRA must submit fee
statements showing the calculation of assessable gross revenues for the
previous calendar year. The Preliminary Draft of amendments to Part 514
proposed changing the timeframe of the fee calculation from the
calendar year to the gaming operation's fiscal year. It is important to
note that fees set by the Commission continue to be based on the gross
gaming revenues of tribes, subject to the .08 percent limit established
by 25 U.S.C. 2717. Comments received on the Preliminary Draft of Part
514 generally supported basing annual fees on a gaming operation's
fiscal year rather than a calendar year. One commenter objected to the
use of a fiscal year for calculating annual fees. The commenter
expressed concern created by a conversion from a calendar year to a
fiscal year and the inevitable overlap period that conversion would
create.
In this proposed rule, Section 514.7 addresses the overlap period
by requiring the tribe to notify the Commission of the ``stub period''
and submit the financial statements and fees for that period within 90
days of the tribe's request. Further, this proposed rule does not
mandate a tribe change their fiscal year. While many tribes utilize a
fiscal year that is not based on the calendar year, other tribes do
utilize a fiscal year based on a calendar year. The Commission believes
that the use of a fiscal year for calculating annual fees and
completing fee statements will result in fewer inaccuracies in the
calculation. The Commission notes that errors in calculating the fees
have occurred as a result of a gaming operation's fiscal year being
different than the calendar year. This proposed amendment changes the
annual timeframe for calculating the fees; the formula contained in the
regulation for calculating the assessable gross gaming revenue remains
the same. The Commission believes that this proposed amendment will
result in greater efficiencies for both NIGC and tribes by reducing the
likelihood of errors in the fee calculation.
B. Require Submission of Quarterly Fee Statements and Payments
Part 514 currently requires each gaming operation regulated by IGRA
to submit bi-annual fee statements showing its assessable gross
revenues and to submit fee payment with those statements. The
statements must show the amounts derived from each class of game, the
amounts deducted for prizes, and amounts deducted for amortization of
structures. The statements must also include the computation of the
fees payable, showing all the amounts used in the calculation. The
statements are due on or before June 30th and December 31st of each
year.
The Preliminary Draft of Part 514 proposed changing from a bi-
annual submission requirement to a quarterly submission requirement.
Comments support this proposed amendment, noting however, that there
should be no prohibition on pre-paying the fees for an entire year. The
Commission is not proposing a revision that would prohibit pre-payment.
However, quarterly fee statements are still required, even if the fee
has been prepaid. Based on a review of the comments received, the
Commission proposes to amend Part 514 to require the submission of
quarterly fee statements and payments.
C. Ensure Regulation Language is Consistent With Industry Standards
The discussion draft Part 514 proposed amendments which would
utilize standard industry language. The discussion draft proposed
changing ``admission fees'' to ``entry fees''. ``Entry fee'' is a term
commonly used in the gaming industry and the Commission believes the
clarification will eliminate concern that an ``admission fee'' includes
admission to concerts or other non-gaming activity. The Commission did
not receive any comments on the Preliminary Draft that opposed the
changes. Accordingly, the Commission proposes amending Part 514 to
incorporate these revisions.
D. Revise the Late Payment Fee System
IGRA and NIGC regulations provide that a failure to pay fees may
result in closure or revocation of approval of any license, ordinance,
or resolution required under IGRA. The NIGC has issued Notices of
Violation (NOV) and civil fine assessments to tribes submitting their
fees late. The Commission notes that because the NIGC does not receive
federal appropriations to fund its operations, it is vital that fees
are submitted in a timely manner to ensure the continued funding of
NIGC operations. Tribes have commented that a NOV for the late payment
of fees can be an unnecessarily punitive response. In response to this
concern, the Commission circulated in the Preliminary Draft a fine
system that would address fees paid less than and upto 90 days after
they are due.
Comments received on the Preliminary Draft supported the
development of a system that addresses a late payment in a tiered
approach. Comments acknowledged the need for submission of fees in a
timely manner, but also noted that the circumstances of minor delays
should be considered before issuance of a NOV and civil fine
assessment.
The Commission proposes amending Part 514 to add a ``ticket''
system which assesses a fine for a late fee payment. The proposed Rule
distinguishes between ``late payments'' and ``failure to pay annual
fees.'' A payment received between 1 and 90 days late is a ``late
payment'' and would be subject to an increasing percentage based late
payment fine. A payment received after 90 days constitutes a ``failure
to pay annual fees'' and subjects the tribe to a potential NOV and
civil fine assessment. The proposed rule also includes a mechanism
whereby the Chair may consider any mitigating circumstances surrounding
the late payments and reduce the fine due. Per federal law, any fines
are payable to U.S. Treasury, not the NIGC.
E. Formalize the Fingerprinting Fee Process
The NOI asked whether the Part should include a section on
fingerprint processing fees. Comments received in response to the NOI
supported this revision.
The Commission included in the Preliminary Draft provisions for the
collection of fees for processing fingerprints. The section requires
the Commission to adopt preliminary rates for processing fingerprints
at the same time as the annual fee schedule is set and modified (March
1 and June 1 of each year). If a tribe fails to pay its bill for
fingerprint fees, the Chair may suspend further fingerprint card
processing for that tribe.
[[Page 62686]]
Comments received supported this revision. Some comments expressed
concern about fluctuating costs and the need to adjust costs as needed.
In order to address this issue, the proposed rule provides for the
Commission to review the fee rate annually and establish a preliminary
rate in March and adopt a final rate in July of each year. Another
comment recommended the fingerprinting fees being included in the
calculation of net revenues as a statutorily required operating
expense. The proposed draft does not include this language as net
revenues is a statutorily defined term.
The proposed amendment includes the provisions circulated in the
Preliminary Draft. The Commission believes formalizing the procedures
for assessing fingerprint card processing fees in a regulation provides
transparency and clarity.
F. Definition of Gross Gaming Revenue
In the Notice of Inquiry, the Commission asked whether the
definition of gross gaming revenue should be revised to include the
GAAP definition. The discussion draft however, did not include this
revision. Comments noted that the GAAP definition, while providing a
standard definition, may be inconsistent with the definition contained
in the Act. The Commission agrees and therefore does not propose any
change to the definition of gross gaming revenue.
Regulatory Matters
Regulatory Flexibility Act
The proposed rule will not have a significant impact on a
substantial number of small entities as defined under the Regulatory
Flexibility Act, 5 U.S.C. 601, et seq. Moreover, Indian Tribes are not
considered to be small entities for the purposes of the Regulatory
Flexibility Act.
Small Business Regulatory Enforcement Fairness Act
The proposed rule is not a major rule under 5 U.S.C. 804(2), the
Small Business Regulatory Enforcement Fairness Act. The rule does not
have an effect on the economy of $100 million or more. The rule will
not cause a major increase in costs or prices for consumers, individual
industries, Federal, State, local government agencies or geographic
regions. Nor will the proposed rule have a significant adverse effect
on competition, employment, investment, productivity, innovation, or
the ability of the enterprises, to compete with foreign based
enterprises.
Unfunded Mandate Reform Act
The Commission, as an independent regulatory agency, is exempt from
compliance with the Unfunded Mandates Reform Act, 2 U.S.C. 1502(1); 2
U.S.C. 658(1).
Takings
In accordance with Executive Order 12630, the Commission has
determined that the proposed rule does not have significant takings
implications. A takings implication assessment is not required.
Civil Justice Reform
In accordance with Executive Order 12988, the Commission has
determined that the rule does not unduly burden the judicial system and
meets the requirements of sections 3(a) and 3(b)(2) of the Order.
National Environmental Policy Act
The Commission has determined that the rule does not constitute a
major federal action significantly affecting the quality of the human
environment and that no detailed statement is required pursuant to the
National Environmental Policy Act of 1969, 42 U.S.C. 4321, et seq.
Paperwork Reduction Act
The information collection requirements contained in this rule were
previously approved by the Office of Management and Budget (OMB) as
required by 44 U.S.C. 3501 et seq. and assigned OMB Control Number
3141-0007, which expired in August of 2011. The NIGC is in the process
of reinstating that Control Number.
Authority: 25 U.S.C. 2706(b)(10); E.O. 13175.
Dated: October 3, 2011, Washington, DC.
Text of the Proposed Rules
For the reasons discussed in the Preamble, the Commission proposes
to revise 25 CFR part 514 to read as follows:
PART 514--FEES
Sec.
514.1 What is the purpose of this part?
514.2 When will the annual rates be published?
514.3 What is the maximum fee rate?
514.4 What are ``assessable gross revenues'' and how does a tribe
calculate the amount of the annual fees it owes?
514.5 When must a tribe pay its annual fees?
514.6 What are the quarterly statements that must be submitted with
the fee payments?
514.7 What should a tribe do if it changes its fiscal year?
514.8 Where should fees, quarterly statements, and other
communications about fees be sent?
514.9 What happens if a tribe submits its fee payment or quarterly
statement late?
514.10 When does a late payment or quarterly statement submission
become a failure to pay?
514.11 Can a tribe or gaming operation appeal a proposed late fee?
514.12 When does a notice of late submission and/or a proposed late
fee become a final order of the Commission and final agency action?
514.13 How are late submission fees paid, and can interest be
assessed?
514.14 What happens if a tribe overpays its fees or if the
Commission does not expend the full amount of fees collected in a
fiscal year?
514.15 May tribes submit fingerprint cards to the NIGC for
processing?
514.16 How does the Commission adopt the fingerprint processing fee?
514.17 How are fingerprint processing fees collected by the
Commission?
Authority: 25 U.S.C. 2706, 2710, 2710, 2717, 2717a
Sec. 514.1 What is the purpose of this part?
Each gaming operation under the jurisdiction of the Commission,
including a tribe with a certificate of self-regulation, shall pay to
the Commission annual fees as established by the Commission. The
Commission, by a vote of not less than two of its members, shall adopt
the rates of fees to be paid.
Sec. 514.2 When will the annual rates be published?
(a) The Commission shall adopt preliminary rates for each calendar
year no later than March 1st of each year, and, if considered
necessary, shall modify those rates no later than June 1st of that
year.
(b) The Commission shall publish the rates of fees in a notice in
the Federal Register.
Sec. 514.3 What is the maximum fee rate?
(a) The rates of fees imposed shall be--
(1) No more than 2.5 percent of the first $1,500,000 (1st tier),
and
(2) No more than 5 percent of amounts in excess of the first
$1,500,000 (2nd tier) of the assessable gross revenues from each gaming
operation subject to the jurisdiction of the Commission.
(b) If a tribe has a certificate of self-regulation, the rate of
fees imposed shall be no more than .25 percent of assessable gross
revenues from self-regulated class II gaming operations.
[[Page 62687]]
Sec. 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% (two and one-half percent) 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) Examples of computations follow:
(1) For paragraph (d)(1) of this section:
------------------------------------------------------------------------
------------------------------------------------------------------------
Gross gaming revenues:
Money wagered............................. $1,000,000 ...........
Entry fees................................ 5,000 ...........
........... $1,005,000
Less:
Prizes paid in cash....................... 500,000 ...........
Cost of other prizes awarded.............. 10,000 510,000
Gross gaming profit....................... 495,000 ...........
Less allowance for amortization of capital ........... ...........
expenditures for structures:
Capital expenditures for structures made
in--
Prior years........................... 750,000 ...........
Current year.......................... 50,000 ...........
Maximum allowance:
$750,000 x .05 =...................... 37,500 ...........
50,000 x .025 =....................... 1,250 38,750
-------------------------
Assessable gross revenues................. ........... 456,250
------------------------------------------------------------------------
(2) For paragraph (d)(2) of this section:
------------------------------------------------------------------------
------------------------------------------------------------------------
Gross gaming revenues:
Money wagered............................. ........... $1,000,000
Entry fees................................ $5,000 1,005,000
Less:
Prizes paid in cash....................... 500,000
Cost of other prizes awarded.............. 10,000 510,000
Gross gaming profit....................... 495,000 ...........
Less allowance for amortization of capital
expenditures for structures:
Total amount of depreciation per books.... 400,000
Maximum allowance:
$400,000 x .10 =...................... ........... 40,000
Gross gaming revenues..................... 455,000 ...........
Assessable gross revenues................. 455,000 ...........
------------------------------------------------------------------------
(f) All class II and III revenues from gaming operations are to be
included.
Sec. 514.5 When must a tribe pay its annual fees?
Each gaming operation shall calculate the amount of fees to be paid
and remit them with the quarterly statement required in Sec. 514.6.
The fees payable shall be computed using:
(a) The most recent rates of fees adopted by the Commission
pursuant to paragraph (a) of Sec. 514.1,
(b) The assessable gross revenues for the previous fiscal year as
calculated using Sec. 514.4, and
(c) The amounts paid and credits received during the fiscal year,
if applicable.
Sec. 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 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 Sec. 514.4, by the rate for those revenues adopted by the
Commission.
(2) Multiply the 2nd tier assessable gross revenues, as calculated
using Sec. 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.
[[Page 62688]]
(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 x 0.0% =........................... 0
2nd tier revenues--500,000 x .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.
Sec. 514.7 What should a tribe do if it changes its fiscal year?
If a gaming operation changes its fiscal year, it shall notify the
Commission of the change within thirty (30) days. The Commission may
request that the tribe prepare and submit to the Commission the fees
and statements required by this subsection for the stub period from the
end of the previous fiscal year to the beginning of the new fiscal
year. The submission must be sent to the Commission within ninety (90)
days of its request.
Sec. 514.8 Where should fees, quarterly statements, and other
communications about fees be sent?
The statements, remittances and communications about fees shall be
transmitted to the Commission at the following address: Comptroller,
National Indian Gaming Commission, 1441 L Street, NW., Suite 9100,
Washington, DC 20005. Checks should be made payable to the National
Indian Gaming Commission (do not remit cash).
Sec. 514.9 What happens if a tribe submits its fee payment or
quarterly statement late?
(a) In the event that a gaming operation fails to submit a fee
payment or quarterly statement in a timely manner, the Chair of the
Commission may issue a notice specifying:
(1) The date the statement and/or payment was due;
(2) The number of calendar days late the statement and/or payment
was submitted;
(3) A citation to the federal or tribal requirement that has been
or is being violated;
(4) The action being considered by the Chair; and
(5) Notice of rights of appeal pursuant to part 577 of this
chapter.
(b) Within fifteen (15) days of service of the notice, a respondent
may submit written information about the notice to the Chair. The Chair
shall consider any information submitted by the respondent as well as
the respondent's history of untimely submissions or failure to file
statements and/or fee payments over the preceding five (5) years in
determining the amount of the late fee, if any.
(c) When practicable, within thirty (30) days of issuing the notice
described in paragraph (a) of this section to a respondent, the Chair
of the Commission may assess a proposed late fee against a respondent
for each failure to file a timely quarterly statement and/or fee
payment:
(1) For statements and/or fee payments one (1) to thirty (30)
calendar days late, the Chair may propose a late fee of up to, but not
more than ten percent (10%) of the fee amount for that quarter, as
calculated in Sec. 514.6(e);
(2) For statements and/or fee payments thirty-one (31) to sixty
(60) calendar days late, the Chair may propose a late fee of up to, but
not more than fifteen percent (15%) of the fee amount for that quarter,
as calculated in Sec. 514.6(e);
(3) For statements and/or fee payments sixty-one (61) to ninety
(90) calendar days late, the Chair may propose a late fee of up to, but
not more than twenty percent (20%) of the fee amount for that quarter,
as calculated in Sec. 514.6(e).
Sec. 514.10 When does a late payment or quarterly statement
submission become a failure to pay?
(a) Statements and/or fee payments over ninety (90) calendar days
late constitute a failure to pay the annual fee, as set forth in IGRA,
25 U.S.C. 2717(a)(3), and NIGC regulations, 25 CFR 573.6(a)(2). In
accordance with 25 U.S.C. 2717(a)(3), failure to pay fees shall be
grounds for revocation of the approval of the Chair of any license,
ordinance or resolution required under IGRA for the operation of
gaming.
(b) In accordance with Sec. 573.6(a)(2) of this chapter, if a
tribe, management contractor, or individually owned gaming operation
fails to pay the annual fee, the Chair may issue a notice of violation
and, simultaneously with or subsequently to the notice of violation, a
temporary closure order.
Sec. 514.11 Can a tribe or gaming operation appeal a proposed late
fee?
(a) Proposed late fees assessed by the Chair may be appealed under
part 577 of this chapter.
(b) At any time prior to the filing of a notice of appeal under
part 577 of this chapter, the Chair and the respondent may agree to
settle the notice of late submission, including the amount of the
proposed late fee. In the event a settlement is reached, a settlement
agreement shall be prepared and executed by the Chair and the
respondent. If a settlement agreement is executed, the respondent shall
be deemed to have waived all rights to further review of the notice or
late fee in question, except as otherwise provided expressly in the
settlement agreement. In the absence of a settlement of the issues
under this paragraph, the respondent may contest the proposed late fee
before the Commission in accordance with part 577 of this chapter.
Sec. 514.12 When does a notice of late submission and/or a proposed
late fee become a final order of the Commission and final agency
action?
If the respondent fails to appeal under part 577 of this chapter,
the notice and the proposed late fee shall become a final order of the
Commission and final agency action.
Sec. 514.13 How are late submission fees paid, and can interest be
assessed?
(a) Late fees assessed under this part shall be paid by the person
or entity assessed and shall not be treated as an operating expense of
the operation.
(b) The Commission shall transfer the late fee paid under this
subchapter to the U.S. Treasury.
(c) Interest shall be assessed at rates established from time to
time by the Secretary of the Treasury on amounts remaining unpaid after
their due date.
Sec. 514.14 What happens if a tribe overpays its fees or if the
Commission does not expend the full amount of fees collected in a
fiscal year?
(a) The total amount of all fees imposed during any fiscal year
shall not exceed the statutory maximum imposed by Congress. The
Commission shall credit pro-rata any fees collected in excess of this
amount against amounts otherwise due according to Sec. 514.4.
(b) To the extent that revenue derived from fees imposed under the
schedule
[[Page 62689]]
established under this paragraph are not expended or committed at the
close of any fiscal year, such funds shall remain available until
expended to defray the costs of operations of the Commission.
Sec. 514.15 May tribes submit fingerprint cards to the NIGC for
processing?
Tribes may submit fingerprint cards to the Commission for
processing by the Federal Bureau of Investigation (FBI) and the
Commission may charge a fee to process fingerprint cards on behalf of
the tribes.
Sec. 514.16 How does the Commission adopt the fingerprint processing
fee?
(a) The Commission shall review annually the costs involved in
processing fingerprint cards and, by a vote of not less than two of its
members, shall adopt preliminary rates for each calendar year no later
than March 1st of that year, and, if considered necessary, shall modify
those rates no later than June 1st of that year.
(b) The fingerprint fee charge shall be based on fees charged by
the Federal Bureau of Investigation and costs incurred by the
Commission. Commission costs include Commission personnel, supplies,
equipment costs, and postage to submit the results to the requesting
tribe.
Sec. 514.17 How are fingerprint processing fees collected by the
Commission?
(a) Fees for processing fingerprint cards will be billed monthly to
each Tribe for cards processed during the prior month. Tribes shall pay
the amount billed within forty-five (45) days of the date of the bill.
(b) The Chair may suspend fingerprint card processing for a tribe
that has a bill remaining unpaid for more than forty-five (45) days.
(c) Fingerprint fees shall be sent to the following address:
Comptroller, National Indian Gaming Commission, 1441 L Street, NW.,
Suite 9100, Washington, DC 20005. Checks should be made payable to the
National Indian Gaming Commission (do not remit cash).
Dated: October 3, 2011, Washington, DC.
Tracie L. Stevens,
Chairwoman.
Steffani A. Cochran,
Vice-Chairwoman.
Daniel J. Little,
Associate Commissioner.
[FR Doc. 2011-25955 Filed 10-7-11; 8:45 am]
BILLING CODE 7565-01-P