---
kind: "section"
citation: "25 C.F.R. § 514.5"
title: "25"
number: "514.5"
heading: "When must a gaming operation pay its annual fees?"
url: "https://uscodex.org/cfr/25/514.5"
---

# §514.5. When must a gaming operation pay its annual fees?

- (a) **Annual fees are payable to the Commission on a quarterly basis.** The annual fee payable to the Commission optionally may be paid in full in the first quarterly payment.
- (b) Each gaming operation shall calculate the amount of fees to be paid, if any, and remit them with the quarterly statement required in [§ 514.6](/cfr/25/514.6.md) within three (3) months, six (6) months, nine (9) months, and twelve (12) months of the end of the gaming operation's fiscal year.

## Notes

### Authority

Authority: 25 U.S.C. 2706, 2710, 2717, 2717a.

### Source

Source: 83 FR 2905, Jan. 22, 2018, unless otherwise noted.