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Code · CFR · Title 25 — Indians · Part 514 · § 514.10

§ 514.10. When does a late payment or quarterly statement submission become a failure to pay?

113 words·~1 min read·/us/cfr/t25/s§ 514.10·

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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)(4), and Commission regulations, 25 CFR 573.4(a)(2). In accordance with 25 U.S.C. 2717(a)(4), 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. In accordance with § 573.4(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.
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§ 514.10
When does a late payment or quarterly statement submission become a failure to pay?
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