2446 Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 

identifying information in your 

comment, you should be aware that 

your entire comment—including your 

personal identifying information—may 

be made publicly available at any time. 

While you can request in your comment 

that we withhold your personal 

identifying information from public 

review, we cannot guarantee that we 

will be able to do so. All submissions 

from organizations or businesses, and 

from individuals identifying themselves 

as representatives or officials of 

organizations or businesses, will be 

made available for public disclosure in 

their entirety. 

Authority 

We provide this notice under section 

10(c) of the ESA (16 U.S.C. 1531 et seq.) 

and its implementing regulations (50 

CFR 17.32) and NEPA (42 U.S.C. 4321 

et seq.) and its implementing 

regulations (40 CFR 1506.6 and 43 CFR 

46.305). 

Stephen Small, 

Assistant Regional Director, Ecological 

Services, Mountain-Prairie Region. 

[FR Doc. 2021–00426 Filed 1–11–21; 8:45 am] 

BILLING CODE 4333–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[212A2100DD/AACC003300/ 

A0H901010.999900.253G] 

Chippewa Cree Indians of the Rocky 

Boy’s Reservation; Amendment to 

Liquor Control Ordinance 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: This notice publishes an 

amendment to the Liquor Ordinance of 

the Chippewa Cree Indians of the Rocky 

Boy’s Indian Reservation of Montana 

(Chippewa Cree Tribe). The Chippewa 

Cree Tribe and the State of Montana 

have agreed to enter into a Montana 

Alcoholic Beverages Tax Agreement. 

The purposes of the Agreement are to 

minimize legal controversy and possible 

litigation over the taxation of alcoholic 

beverages within the exterior 

boundaries of the Rocky Boy’s 

Reservation to mitigate the effects of 

dual taxation on the sale of alcoholic 

beverages by both the Tribe and the 

State, and to provide an effective means 

by which revenues generated by the 

state and tribal taxes on the sale of 

alcoholic beverages may be shared and 

distributed. In order to accomplish these 

purposes, the State and the Tribe agree 

that the same level of taxation will be 

imposed on the sale of alcoholic 

beverages both within and outside the 

boundaries of the Reservation. The 

Agreement requires the Tribe to adopt 

and keep in force an ordinance 

imposing taxes equal to Montana liquor 

excise and license taxes and beer, wine, 

and hard cider taxes sold within the 

exterior boundaries of the Rocky Boy’s 

Indian Reservation. 

DATES: This ordinance shall take 

effective on February 11, 2021. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Jo-Ellen Cree, Tribal Operations Officer, 

Rocky Mountain Regional Office, 

Bureau of Indian Affairs, 2021 Fourth 

Avenue North, Billings, Montana 59101, 

Telephone: (406) 247–7964 or (406) 

247–7988, Fax: (406) 247–7566; or Ms. 

Laurel Iron Cloud, Chief, Division of 

Tribal Government Services, Office of 

Indian Services, Bureau of Indian 

Affairs, 1849 C Street NW, MS–4513– 

MIB, Washington, DC 20240, 

Telephone: (202) 513–7641. 

SUPPLEMENTARY INFORMATION: Pursuant 

to the Act of August 15, 1953, Public 

Law 83–277, 67 Stat. 5886, 18 U.S.C. 

1161, as interpreted by the Supreme 

Court in Rice v. Rehner, 463 U.S. 713 

(1983), the Secretary of the Interior 

certifies and publishes in the Federal 

Register notice of adopted liquor control 

ordinances for the purpose of regulating 

liquor transactions in Indian country. 

The Chippewa Cree Tribe adopted 

Tribal Resolution No. 52–20 on May 7, 

2020, and adopted Ordinance No. 01– 

20, Governing the Taxation of Alcoholic 

Beverages Sold on within the Rocky 

Boy’s Indian Reservation. This 

amendment to the liquor control 

ordinance is incorporated and codified 

by Ordinance No. 01–20 within Title 

XVII, Chapter 7, of the Chippewa Cree 

Tribal Law and Order Code and codified 

within Chapter 6 of the Chippewa Cree 

Law and Order Code Alcoholic Beverage 

Control Ordinance. 

This notice is published in 

accordance with the delegated authority 

by the Secretary of the Interior to the 

Assistant Secretary—Indian Affairs. I 

certify that the Chippewa Cree Business 

Committee duly adopted the 

amendment to the Chippewa Cree Tribe 

Liquor Control Ordinance by Tribal 

Resolution No. 52–20 on May 7, 2020. 

The Chippewa Cree Tribe of the 

Rocky Boy’s Indian Reservation Liquor 

Ordinance, Chapter 6 reads as follows: 

‘‘Taxation of Alcoholic Beverages, 

Ordinance No. 01–20, Liquor Excise 

and Licenses, Beer, Wine, and Hard 

Cider’’ 

Sec. 101. Declaration of Policy 

1. This Ordinance is enacted pursuant 

to the inherent governing power of the 

Chippewa Cree Tribe and under 

authority recognized by federal law in 

accordance with provisions of the 

Constitution and Bylaws of the Tribe. 

All persons, business, lands, 

transactions, and activities either 

relocated on or occurring within the 

exterior boundaries of the Rocky Boy’s 

Indian Reservation shall be subject to 

provisions of this Ordinance. 

2. This Ordinance is enacted for the 

protection of the health and safety, and 

to promote the general welfare of the 

people residing within the exterior 

boundaries of the Rocky Boy’s Indian 

Reservation. All its provisions shall be 

liberally construed for the 

accomplishment of that purpose. 

3. The Chippewa Cree Business 

Committee believes that enactment of 

this Ordinance governing alcoholic 

beverages through taxation within the 

exterior boundaries of the Rocky Boy’s 

Indian Reservation will help provide 

revenue for the continued operation of 

Tribal government. 

4. This Ordinance shall impose taxes 

equal to the Montana liquor excise and 

license taxes and beer, wine, and hard 

cider taxes sold within the exterior 

boundaries of the Rocky Boy’s Indian 

Reservation, pursuant to its power 

under Article VI, Section 1 (j) of the 

Constitution of the Chippewa Cree 

Tribe. 

5. The overall purpose of this 

Ordinance is to aid in the collection of 

taxes and ensure that alcoholic 

beverages are not subject to both the 

State and the tribal tax. The provisions 

of this Ordinance must be broadly 

construed to accomplish this purpose. 

Sec. 102. Definitions 

As used in this Chapter, unless 

otherwise noted, the following 

definitions apply: 

1. ‘‘Alcohol’’ means ethyl alcohol, 

also called ethanol, or the hydrated 

oxide of ethyl. 

2. ‘‘Alcoholic beverage’’ means a 

compound produced and sold for 

human consumption as a drink that 

contains more than 0.5% of alcohol by 

volume. 

3. ‘‘Agreement’’ means the Chippewa 

Cree—Montana Alcoholic Beverage Tax 

Agreement. 

4. ‘‘Beer’’ means: 


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Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 2447 

a. A malt beverage containing not 

more than 8.75% of alcohol by volume; 

or 

b. An alcoholic beverage containing 

not more than 8.75% of alcohol by 

volume: 

i. that is made by alcoholic 

fermentation of an infusion of 

decoction, or a combination of both, in 

potable brewing water, or malted cereal 

grain; and 

ii. in which the sugars used for 

fermentation of the alcoholic beverage 

are at least 75% derived from malted 

cereal grain measured as a percentage of 

the total dry weight of the fermentable 

ingredients. 

5. ‘‘Beer importer’’ means a person 

other than a brewer who imports malt 

beverages. 

6. ‘‘Brewer’’ means a person who 

produces malt beverages. 

7. ‘‘Caffeinated or stimulant-enhanced 

malt beverage’’ means: 

a. a beverage: 

i. that is fermented in a manner 

similar to beer and from which some or 

all of the fermented alcohol has been 

removed and replaced with distilled 

ethyl alcohol; 

ii. that contains at least 0.5% of 

alcohol by volume; 

iii. that is treated by processing, 

filtration, or another method of 

manufacture that is not generally 

recognized as a traditional process in 

the production of beer as described in 

27 CFR 25.5; and 

iv. to which is added caffeine or other 

stimulants, including but not limited to 

guarana, ginseng, and taurine; or 

b. a beverage: 

i. that contains at least 0.5% of 

alcohol by volume; 

ii. that is treated by processing, 

filtration, or another method of 

manufacture that is not generally 

recognized as a traditional process in 

the production of beer as described in 

27 CFR 25.55; 

iii. to which is added a flavor or other 

ingredient containing alcohol, except for 

a hop extract; 

iv. to which is added caffeine or other 

stimulants, including but not limited to 

guarana, ginseng, and taurine; 

v. for which the producer is required 

to file a formula for approval with the 

United States Alcohol and Tobacco Tax 

and Trade Bureau pursuant to 27 CFR 

25.55; and 

vi. that is not exempt pursuant to 27 

CFR 25.55(f). 

8. ‘‘Distributer’’ means any person: 

a. who imports liquor, beer, or wine 

for sale, use or distribution, or 

b. who engages in the wholesome 

distribution of liquor, beer, or wine 

within the Reservation. 

9. ‘‘Hard cider’’ means an alcoholic 

beverage that is made from the alcoholic 

fermentation of the juices of apples or 

pears and that contains not less than 

0.5% of alcohol by volume and not 

more than 6.9% of alcohol by volume, 

including but not limited to flavored, 

sparkling, or carbonated cider. 

10. ‘‘Import’’ means to transfer beer or 

table wine from outside the state of 

Montana into the state of Montana. 

11. ‘‘Liquor’’ means an alcoholic 

beverage except beer and table wine. 

The term includes a caffeinated or 

stimulant-enhanced malt beverage. 

12. ‘‘Malt beverage’’ means an 

alcoholic beverage made by the 

fermentation of an infusion or 

decoction, or a combination of both, in 

potable brewing water, of malted barley 

with or without hops or their parts or 

their products and with or without other 

malted cereals and with or without the 

additional of unmalted or prepared 

cereals, other carbohydrates, or products 

prepared from carbohydrates and with 

or without other wholesome products 

suitable for human food consumption. 

13. ‘‘Person’’ means any person, firm, 

association, joint-stock company, 

syndicate, or corporation. 

14. ‘‘Posted price’’ means the 

wholesale price of liquor for sale to 

persons who hold liquor licenses. 

15. ‘‘Proof gallon’’ means a U.S. gallon 

of liquor at 60 degrees on the Fahrenheit 

scale that contains 50% of alcohol by 

volume. 

16. ‘‘Sacramental wine’’ means wine 

that contains more than 0.5% but not 

more than 24% of alcohol by volume 

that is manufactured and sold 

exclusively for use as sacramental wine 

or for other religious purposes. 

17. ‘‘State’’ means the State of 

Montana. 

18. ‘‘Table wine’’ means wine that 

contains not more than 16% of alcohol 

by volume and includes cider. 

19. ‘‘Table wine distributor’’ means a 

person importing into or purchasing in 

Montana table wine or sacramental wine 

for sale or resale to retailers licensed in 

Montana. 

20. ‘‘Tribe’’ means the Chippewa Cree 

Tribe of the Rocky Boy’s Indian 

Reservation. 

21. ‘‘Wholesaler’’ means any person 

who engages in the wholesale 

distribution of liquor, beer, or wine 

within the Reservation. 

22. ‘‘Wine’’ means an alcoholic 

beverage made from or containing the 

normal alcoholic fermentation of the 

juice or sound, ripe fruit or other 

agricultural products without addition 

or abstraction, except as may occur in 

the usual cellar treatment of clarifying 

and aging, and that contains more than 

0.5% but not more than 24% of alcohol 

by volume. Wine may be ameliorated to 

correct natural deficiencies, sweetened, 

and fortified in accordance with 

applicable federal regulations and the 

customs and practices of the industry. 

Other alcoholic beverages not defined in 

this subsection but made in the manner 

of wine and labeled and sold as wine in 

accordance with federal regulations are 

also wine. 

Sec. 103. Liquor Excise Tax 

1. The Tribe (with the assistance by 

the State pursuant to the Agreement) 

shall collect at the time of the sale and 

delivery of any liquor as authorized 

under any provision of the laws of the 

Chippewa Cree Tribe an excise tax at 

the rate that is the percent of the retail 

selling price determined in accordance 

with the following schedule based on all 

liquor sold and delivered in the state by 

a company that manufactured, distilled, 

rectified, bottled, or processed the 

liquor and sold the specified number of 

proof gallons of liquor nationwide in the 

calendar year preceding imposition of 

the tax pursuant to this section: 

Nationwide production Tax rate 

(%) 

Less than 20,000 proof gallons .... 3 

20,000 to 50,000 proof gallons .... 8 

50,001 to 200,000 proof gallons .. 13.8 

Over 200,000 proof gallons .......... 16 

2. The tax imposed pursuant to 

subsection (1) is due no later than the 

10th day of each month. 

3. The tax imposed in this subsection 

shall be collected by the Tribe (with the 

assistance by the State pursuant to the 

Agreement). 

Sec. 104. License Tax on Liquor 

The Tribe (with the assistance of the 

State pursuant to the Agreement) may 

collect at the time of sale and delivery 

of any liquor of: 

1. 10% of the retail selling price on 

all liquor sold and delivered within the 

Reservation by a company that 

manufactured, distilled, rectified, 

bottled, or processed and that sold more 

than 200,000 proof gallons of liquor 

nationwide in the calendar year 

preceding imposition of the tax 

pursuant to this section; 

2. 8.6% of the retail selling price on 

all liquor sold and delivered within the 

Reservation by a company that 

manufactured, distilled, rectified, 

bottled, or processed and that sold more 

than 50,000 proof gallons buy not more 

than 200,000 proof gallons of liquor 

nationwide in the calendar year 

preceding imposition of the tax 

pursuant to this section; 


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2448 Federal Register / Vol. 86, No. 7 / Tuesday, January 12, 2021 / Notices 

3. 2% of the retail selling price on all 

liquor sold and delivered within the 

Reservation by a company that 

manufactured, distilled, rectified, 

bottled, or processed and that sold not 

more than 50,000 proof gallons of liquor 

nationwide in the calendar year 

preceding imposition of tax pursuant to 

this section; 

4. The license tax must be charged 

and collected on all liquor produced in 

or brought within the Reservation and 

taxed by the Tribe. The retail selling 

price must be computed by adding to 

the cost of the liquor the Tribe markup 

of 40.5% for all liquor other than 

sacramental wine, for which the markup 

must be 20% and fortified wine 

containing more than 16% but not more 

than 24% alcohol by volume, for which 

markup must be 51%. The license tax 

must be figured in the same manner as 

the Tribe excise tax and is in addition 

to the Tribe excise tax. 

5. The licensee tax imposed in this 

subsection shall be collected by the 

Tribe (with the assistance by the State 

pursuant to the Agreement). 

Sec. 105. Beer Exercise Tax 

1. A tax is imposed on each barrel of 

31 gallons of beer sold on the 

Reservation by a wholesaler. A barrel of 

beer equals 31 gallons. The tax is based 

upon the total number of barrels of beer 

produced by a brewer in a year. A 

brewer who produces less than 10,000 

barrels of beer a year is taxed on the 

following increments of production: 

a. up to 5,000 barrels, $1.30; 

b. 5,001 barrels to 10,000 barrels, 

$2.30. 

c. The tax on beer sold for a brewer 

who produces over 10,000 barrels is 

$4.30. 

2. The Tribe shall compute the tax 

due on beer sold in containers other 

than barrels or in barrels of more or less 

capacity than 31 gallons. 

3. The tax imposed pursuant to 

subsection (1) is due at the end of each 

month from the wholesaler upon beer 

sold by the wholesaler during the 

month. 

4. The tax imposed in this subsection 

shall be collected by the Tribe (with the 

assistance by the State pursuant to the 

Agreement). 

Sec. 106. Wine and Hard Cider Tax 

1. A tax of 27 cents per liter is 

imposed on sacramental wine and table 

wine, except hard cider, imported by a 

table wine distributor and on table wine 

shipped directly to consumers or 

licensed retailers by a winery registered 

or licensed. 

2. A tax of 3.7 cents per liter is 

imposed on hard cider imported by a 

table wine distributor and on hard cider 

shipped directly to licensed retailers by 

a winery licensed. 

3. The tax imposed pursuant to 

subsection (1) is due on or before the 

15th day of each month for sales in the 

previous month. 

4. The tax imposed in this subsection 

shall be collected by the Tribe (with the 

assistance by the State pursuant to the 

Agreement). 

Sec. 107. Uniformed Penalty and 

Interest Assessments for Violation of 

Tax 

A person who fails to pay an imposed 

tax by due date, including any extension 

of time allowed, shall be assessed a late 

filing penalty. The penalty is greater of 

$50 or 5% of the tax due for each month 

during which there is a failure to file 

return or report, not to exceed an 

amount up to 25% of the tax due. The 

late filing penalty is calculated from the 

due date or extended due date. The 

penalty is computed only on the net 

amount of tax due, if any, as of the 

original due date or extended due date, 

after credit has been given for amounts 

paid through withholding, estimated tax 

payments, or other credits claimed on 

the return. The penalty and interest 

imposed in this subsection shall be 

collected by the Tribe (with the 

assistance by the State pursuant to the 

Agreement). 

Sec. 108. Powers Reserved to Chippewa 

Cree Business Committee 

Nothing in this Ordinance is intended 

to restrict the Tribe from prohibiting the 

sale and consumption of liquor or of all 

alcoholic beverages within the exterior 

boundaries of the Rocky Boy’s Indian 

Reservation. Furthermore all powers 

relating to regulation and control over 

alcoholic beverages which are not 

expressly delegated in this Ordinance 

shall be retained by the Chippewa Cree 

Business Committee. 

Sec. 109. Exemptions 

Nothing in this Ordinance restricts 

the Chippewa Cree Business Committee 

from establishing exemptions within 

this Ordinance. Any exemptions shall 

be adopted by Resolution. 

Sec. 110. Sovereign Immunity Preserved 

Nothing in this Ordinance is intended 

or shall be construed as a waiver of 

sovereign immunity of the Chippewa 

Cree Tribe. 

Sec. 111. Enforcement 

The Tribe may commence and 

prosecute to final determination in the 

Chippewa Cree Tribal Court or any 

court of competent jurisdiction an 

action to collect taxes and penalties 

pursuant to this Ordinance. 

Sec. 112. Application of Federal Laws 

Federal law currently prohibits the 

introduction of alcoholic beverages into 

Indian country (18 U.S.C. 1154), and 

expressly delegates to the Tribes the 

decision regarding when and to what 

extent liquor transactions shall be 

permitted (18 U.S.C § 1661). Persons 

involved in acts and transactions not 

authorized by this Chapter shall be 

subject to federal criminal prosecution, 

as well as civil legal action in the courts 

of the United States. 

Sec. 113. Severability 

Should any section, clause, sentence, 

or provision of this Ordinance be held 

invalid for any reason, such hold or 

decree shall not be construed as 

affecting the validity of any of the 

remaining portions hereof, it being 

declared that the Chippewa Cree 

Business Committee would have 

adopted the remainder of this 

Ordinance, notwithstanding the 

invalidity of any such Section, clause, 

sentence, or provision. 

Sec. 114. Amendment 

Amendments to this Ordinance may 

be made only the Chippewa Cree 

Business Committee of the Chippewa 

Cree Tribe. 

Sec. 115. Effective Date 

This Ordinance was adopted by the 

Chippewa Cree Business by Resolution 

No. 52–20 and is effective on the 6th 

day of June, 2020. 

Tara Sweeney, 

Assistant Secretary—Indian Affairs. 

[FR Doc. 2021–00347 Filed 1–11–21; 8:45 am] 

BILLING CODE 4337–15–P 

DEPARTMENT OF THE INTERIOR 

Bureau of Indian Affairs 

[212A2100DD/AAKC001030/ 

A0A501010.999900253G] 

Indian Gaming; Approval of TribalState Class III Gaming Compact in the 

State of Washington 

AGENCY: Bureau of Indian Affairs, 

Interior. 

ACTION: Notice. 

SUMMARY: This notice publishes the 

approval of the Second Amendment to 

the Tribal-State Compact for Class III 

Gaming between the Cowlitz Indian 

Tribe (Tribe) and the State of 

Washington (State). 


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