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            HomeCommissionAbout UsHistoryAgency Strategic GoalsOrganizational StructureStrategic PlanFederal Employee Viewpoint SurveyPerformance DashboardAgency ActionsCommission Final DecisionsEnforcement ActionsNEPA Decision of RecordsCategorical Exclusion Administrative RecordCommissionersChair's NoticeSpeechesPast CommissionersContact UsFrequently Asked QuestionsHuman Trafficking ResourcesLegislative AffairsCongressional TestimonyLegislative HistoryNIGC Guidance Regarding COVID-19Office of Self-RegulationPublic HearingsReports and PublicationsAnnual ReportsCompliance ReportsFOIA ReportsGross Gaming Revenue ReportsQuarterly FOIA ReportsRulemakingTribal ConsultationsConsultation PolicyTribal Consultation 2021Tribal Consultation 2018Tribal Consultation 20172017 Consultation BriefingTribal Consultation 2015Draft Strategic Plan 2014-2018Tribal Consultation 2013Electronic One Touch BingoRegulatory Review 2011-20132013 Summary of Regulatory ChangesTribal Advisory CommitteeRegulatory Review 2010-2011Regulatory Review 2005-2010ComplianceAlternate StandardsAuditInternal Control AssessmentFinancial SubmissionsInternal Audit MICS ComplianceBulletinsChecklists and WorksheetsRegional OfficesOklahoma City Regional OfficePortland Regional OfficePhoenix Regional OfficeSacramento Regional OfficeSt. Paul Regional OfficeTulsa Regional OfficeWashington DC Regional OfficeRapid City Regional OfficeReport A ViolationFinanceAnnual Commission BudgetsFeesPay.govFingerprint FeesPay.govGross Gaming RevenuesManagement ContractsSubmitting a Mgmnt. ContractPublic AffairsBiographiesCommunity ImpactEvent CalendarFact SheetsFeatured ArticlesMedia CenterSeals and GraphicsPress Conferences & TranscriptsNews ReleasesReflecting on 30 Years of IGRASocial MediaGeneral CounselCompactsGaming OrdinancesLegal OpinionsDeclination LettersGame Classification OpinionsIndian Lands OpinionsLaws and RegulationsCommission RegulationsEPHS Interpretive RuleGaming Criminal Laws and PenaltiesDOI Gaming RegulationsIndian Gaming Regulatory ActJohnson ActNational Environmental Policy ActTechnologyCJIS Resource MaterialsFingerprint ProcessIT Vulnerability AssessmentKiteworks Guide for External UsersTech Alerts and WarningsTribal Access PortalUsing TAPObtaining TAP CredentialsTrainingCatalog of CoursesEnvironment, Public Health and SafetyTailored & Site Specific TrainingToolkitsAuditing Revenue 543.24 ToolkitBingo 25 CFR 543.8 ToolkitCage 25 CFR 543.18 ToolkitIT 25 CFR 543.20 Toolkit25 CFR 543.21 Surveillance Audit ToolkitTraining Event CalendarVideo LibraryI want to....Contact the nearest NIGC officeSubmit electronic financial statementsView upcoming training & eventsFind the Min. Internal Control StandardsSee agency decisions and actionsReport A ViolationView NIGC's Indian gaming regulationsRequest a Declination LetterRequest a Game Classification OpinionRequest an Indian Lands OpinionSubscribe to NIGC News and Updates Annual Fees The Commission assesses annual fees on tribal gaming revenues in accordance with procedures set forth in 25 C.F.R. part 514. Per the regulation, the Commission will adopt a final fee rate no later than November 1 of each year. Each gaming operation must submit quarterly payments for fees assessed three, six, nine, and twelve months after the end of their fiscal year.

Quarterly fee payments can be submitted online at Pay.gov or mailed to the Division of Finance.

**Please remit quarterly fee payments to:**
National Indian Gaming Commission
1849 C Street NW
Mail Stop #1621
Washington, DC 20240
Fee-related question?

Contact the Division of Finance at fee.questions@nigc.gov.

**Related Content**FAQs for Audited Financial Statement RequirementsFAQ for Fee Payments and Quarterly Statement Submissions FY 24 Annual Fee Rate and Fingerprint Rate BulletinFY 24 Annual Fee Rate and Fingerprint Rate Federal Register NoticePay.govNIGC Sample Fee Worksheet and Payment Schedule (**PDF**)NIGC Sample Fee Worksheet and Payment Schedule (**Excel**)25 CFR part 514 Fees Commission
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