---
kind: "section"
citation: "25 C.F.R. § 514.6"
title: "25"
number: "514.6"
heading: "What are the quarterly statements that must be submitted with the fee payments?"
url: "https://uscodex.org/cfr/25/514.6"
---

# §514.6. What are the quarterly statements that must be submitted with the fee payments?

- (a) Each gaming operation shall file with the Commission quarterly statements showing its assessable gross revenues for the assessed 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 allowance for capital expenditures for structures.
- (c) The quarterly statements shall identify an individual or individuals to be contacted should the Commission need to communicate further with the gaming operation. A telephone number and email address for each individual identified shall be included.
- (d) 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 Tier 1 assessable gross revenues by the rate for those revenues adopted by the Commission.
  - (2) Multiply the Tier 2 assessable gross revenues by the rate for those revenues adopted by the Commission.
  - (3) **Add (total) the results (products) obtained in paragraphs (d)(1) and (2) of this section.**
  - (4) **Multiply the total obtained in paragraph (d)(3) of this section by 1/4.**
  - (5) **Adjust for prior amounts paid and credits received, if applicable.** The gaming operation shall provide a detailed justification for the adjustment.
  - (6) **The amount computed in paragraph (d)(5) of this section is the amount to be remitted.**
- (e) As required by [part 571](/cfr/25/part571.md) 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 Commission.

## Notes

### Authority

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

### Source

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