Minimum Internal Control Standards for Class II Gaming, 53817-53818 [2011-22035]

Download as PDF Federal Register / Vol. 76, No. 168 / Tuesday, August 30, 2011 / Rules and Regulations authority delegated to the Commissioner of Food and Drugs, 21 CFR part 14 is amended as follows: PART 14—PUBLIC HEARING BEFORE A PUBLIC ADVISORY COMMITTEE 1. The authority citation for 21 CFR part 14 continues to read as follows: ■ Authority: 5 U.S.C. App. 2; 15 U.S.C. 1451–1461; 21 U.S.C. 41–50, 141–149, 321– 394, 467f, 679, 821, 1034; 28 U.S.C. 2112; 42 U.S.C. 201, 262, 263b, 264; Pub. L. 107–109, Pub. L. 108–155. 2. Section 14.100 is amended by revising the heading of paragraph (c)(1) and paragraph (c)(1)(ii) to read as follows: ■ § 14.100 List of standing advisory committees. * * * * * (c) * * * (1) Anesthetic and Analgesic Drug Products Advisory Committee. * * * * * (ii) Function: Reviews and evaluates data concerning the safety and effectiveness of marketed and investigational human drug products including analgesics, e.g., abusedeterrent opioids, novel analgesics, and issues related to opioid abuse, and those for use in anesthesiology. * * * * * Dated: August 25, 2011. Jill Hartzler Warner, Acting Associate Commissioner for Special Medical Programs. [FR Doc. 2011–22105 Filed 8–29–11; 8:45 am] BILLING CODE 4160–01–P allow the Commission time to convene a Tribal Advisory Committee (TAC), to receive and review input from the TAC, and to thoroughly review comments from the public on any potential amendments to the regulations. DATES: This rule is effective October 12, 2012. The effective date for the amendments to §§ 542.7 and 542.16 in the final rule published October 10, 2008 (73 FR 60492), delayed October 9, 2009 (74 FR 52138) and September 10, 2010 (75 FR 55269), is further delayed until October 12, 2012. Comments must be received on or before October 25, 2011. You may submit comments by any one of the following methods, however, please note that comments sent by electronic mail are strongly encouraged. • E-mail comments to: reg.review@nigc.gov. • Mail comments to: Lael Echo-Hawk, Counselor to the Chair, National Indian Gaming Commission, 1441 L Street, NW., Suite 9100, Washington, DC 20005. • Hand deliver comments to: 1441 L Street, NW., Suite 9100, Washington, DC 20005. • Fax comments to: Lael Echo-Hawk, Counselor to the Chair, National Indian Gaming Commission at 202–632–0045. FOR FURTHER INFORMATION CONTACT: Lael Echo-Hawk, National Indian Gaming Commission, 1441 L Street, NW., Suite 9100, Washington, DC 20005. Telephone: 202–632–7009; e-mail: reg.review@nigc.gov. ADDRESSES: The Indian Gaming Regulatory Act (IGRA or Act), Public Law 100–497, 25 U.S.C. 2701 et seq., was signed into law on October 17, 1988. The Act establishes the National Indian Gaming Commission (‘‘Commission’’) and sets out a comprehensive framework for the regulation of gaming on Indian lands. The NIGC issued a final rule that superseded specified sections of established Minimum Internal Control Standards and replaced them with a new part titled Minimum Internal Control Standards Class II Gaming, that was published in the Federal Register on October 10, 2008 (73 FR 60492). The final rule provided an effective date for amendments to §§ 542.7 and 542.16 of October 13, 2009. An extension delayed the effective date of the amendments until October 13, 2010. 74 FR 52138, October 9, 2009. An additional extension delayed the effective date of the amendments until October 13, 2011, 75 FR 55269, September 10, 2010. The NIGC is again extending the effective SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE INTERIOR National Indian Gaming Commission 25 CFR Parts 542 and 543 Minimum Internal Control Standards for Class II Gaming National Indian Gaming Commission, Interior. ACTION: Final rule; delay of effective date and request for comments. AGENCY: The National Indian Gaming Commission (‘‘NIGC’’) announces the delay of the effective date on the final rule for Minimum Internal Control Standards for Class II Gaming. The final rule was first published in the Federal Register on October 10, 2008. The Commission delayed the effective date for portions of the final rule on October 9, 2009, and September 10, 2010. With this document, the Commission further delays the effective date in order to srobinson on DSK4SPTVN1PROD with RULES SUMMARY: VerDate Mar<15>2010 18:46 Aug 29, 2011 Jkt 223001 PO 00000 Frm 00007 Fmt 4700 Sfmt 4700 53817 date of these amendments to October 12, 2012. The rule at § 543.3(c)(3) also set a deadline of within six months of the date the tribal gaming regulatory authorities’ enactment of tribal internal controls for tribal operators to come into compliance with tribal internal controls. This deadline has likewise been extended to October 12, 2012. As explained in the preamble to the final rule (73 FR 60492 (October 10, 2008)), the Commission intended these amendments to be the first part of a multi-phase process of establishing separate MICS for class II gaming and that the extended effective date would provide the necessary time to complete this process. On October 9, 2009, the Commission extended the effective date of the amendments until October 13, 2010, anticipating that all phases of the process would then be complete and that a final comprehensive set of class II MICS would take effect at that time. 74 FR 52138 (October 9, 2009). The newly appointed Commission approved an additional extension to delay the effective date of the amendments until October 13, 2011, 75 FR 55269 (September 10, 2010). The Commission then decided to create a Tribal Advisory Committee to assist in the review of these rules. The NIGC is again extending the effective date of these amendments to October 12, 2012 to allow time for the transition as contemplated by the final rule. List of Subjects 25 CFR Part 542 Accounting, Gambling, Indians— lands, Reporting and recordkeeping requirements. 25 CFR Part 543 Administrative practice and procedure, Gambling, Indians—lands, Reporting and recordkeeping requirements. For the reasons set forth above, under the authority at 25 U.S.C. 2701, 2702, 2706, et seq., the effective date for the amendments to §§ 542.7 and 542.16 in the final rule published October 10, 2008, 73 FR 60492, is delayed from October 13, 2011, until October 12, 2012 and 25 CFR part 543.3 is amended as set forth below: PART 543—MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING 1. The authority citation for part 543 continues to read as follows: ■ Authority: 25 U.S.C. 2701 et seq. E:\FR\FM\30AUR1.SGM 30AUR1 53818 Federal Register / Vol. 76, No. 168 / Tuesday, August 30, 2011 / Rules and Regulations ■ Need for Correction § 543.3 How do tribal governments comply with this part? As published July 18, 2011 (76 FR 42076), the notice of proposed rulemaking by cross-reference to temporary regulations (REG–126519–11) contains errors that may prove to be misleading and are in need of clarification. 2. Section 543.3 is amended by revising paragraph (c)(3) to read as follows: * * * * * (c) * * * (3) Establish a deadline, no later than October 12, 2012, by which a gaming operation must come into compliance with the tribal internal control standards. However, the tribal gaming regulatory authority may extend the deadline by six months if written notice citing justification is provided to the Commission no later than two weeks before the deadline. * * * * * Dated: August 24, 2011, Washington, DC. Tracie L. Stevens, Chairwoman. Steffani A. Cochran, Vice-Chairwoman. Daniel J. Little, Associate Commissioner. [FR Doc. 2011–22035 Filed 8–29–11; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–126519–11] RIN 1545–BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that were published in the Federal Register on Monday, July 18, 2011. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622–3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Correction of Publication Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG–126519– 11), that was the subject of FR Doc. 2011–17919, is corrected as follows: Section 1.901–2 is amended by adding paragraphs (e)(5)(iv)(B)(1)(iii) and (h)(3) to read as follows: § 1.901–2 Income, war profits, or excess profits tax paid or accrued. * * * * * (e) * * * (5) * * * (iv) * * * (B) * * * (1) * * * (iii) [The text of proposed § 1.901– 2(e)(5)(iv)(B)(1)(iii) is the same as the text of § 1.901–2T(e)(5)(iv)(B)(1)(iii) published elsewhere in this issue of the Federal Register.] * * * * * (h) * * * (3) [The text of proposed § 1.901– 2(h)(3) is the same as the text of § 1.901– 2T(h)(3) published elsewhere in this issue of the Federal Register.] Treena V. Garrett, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration. [FR Doc. 2011–22067 Filed 8–29–11; 8:45 am] BILLING CODE 4830–01–P Monday, July 18, 2011. These regulations provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits. DATES: This correction is effective August 30, 2011, and is applicable beginning July 18, 2011. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622–3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations (TD 9535) that is the subject of this correction are under section 901 of Internal Revenue Code. Need for Correction As published, TD 9535 contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly July 18, 2011 (76 FR 42038), the publication of the final and temporary regulations (TD 9535), that were the subject of FR Doc. 2011–17920, is corrected as follows: On page 42042, column 3, in the preamble under the caption ‘‘K. Effective Date’’, line 5, the language, ‘‘or after July 17, 2011.’’ is corrected to read ‘‘or after July 13, 2011.’’. Treena V. Garrett, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2011–22064 Filed 8–29–11; 8:45 am] DEPARTMENT OF THE TREASURY BILLING CODE 4830–01–P srobinson on DSK4SPTVN1PROD with RULES SUMMARY: Background The notice of proposed rulemaking by cross-reference to temporary regulations (REG–126519–11) that is the subject of this correction is under section 901 of the Internal Revenue Code. VerDate Mar<15>2010 18:46 Aug 29, 2011 Jkt 223001 Internal Revenue Service DEPARTMENT OF THE TREASURY 26 CFR Part 1 Internal Revenue Service [TD 9535] 26 CFR Part 1 RIN 1545–BK25 [TD 9536] Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. AGENCY: This document contains a correction to final and temporary regulations (TD 9535), that were published in the Federal Register on SUMMARY: PO 00000 Frm 00008 Fmt 4700 Sfmt 4700 RIN 1545–BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. AGENCY: This document contains a correction to final and temporary regulations (TD 9536) that were SUMMARY: E:\FR\FM\30AUR1.SGM 30AUR1

Agencies

[Federal Register Volume 76, Number 168 (Tuesday, August 30, 2011)]
[Rules and Regulations]
[Pages 53817-53818]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-22035]


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DEPARTMENT OF THE INTERIOR

National Indian Gaming Commission

25 CFR Parts 542 and 543


Minimum Internal Control Standards for Class II Gaming

AGENCY: National Indian Gaming Commission, Interior.

ACTION: Final rule; delay of effective date and request for comments.

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SUMMARY: The National Indian Gaming Commission (``NIGC'') announces the 
delay of the effective date on the final rule for Minimum Internal 
Control Standards for Class II Gaming. The final rule was first 
published in the Federal Register on October 10, 2008. The Commission 
delayed the effective date for portions of the final rule on October 9, 
2009, and September 10, 2010. With this document, the Commission 
further delays the effective date in order to allow the Commission time 
to convene a Tribal Advisory Committee (TAC), to receive and review 
input from the TAC, and to thoroughly review comments from the public 
on any potential amendments to the regulations.

DATES: This rule is effective October 12, 2012. The effective date for 
the amendments to Sec. Sec.  542.7 and 542.16 in the final rule 
published October 10, 2008 (73 FR 60492), delayed October 9, 2009 (74 
FR 52138) and September 10, 2010 (75 FR 55269), is further delayed 
until October 12, 2012. Comments must be received on or before October 
25, 2011.

ADDRESSES: You may submit comments by any one of the following methods, 
however, please note that comments sent by electronic mail are strongly 
encouraged.
     E-mail comments to: reg.review@nigc.gov.
     Mail comments to: Lael Echo-Hawk, Counselor to the Chair, 
National Indian Gaming Commission, 1441 L Street, NW., Suite 9100, 
Washington, DC 20005.
     Hand deliver comments to: 1441 L Street, NW., Suite 9100, 
Washington, DC 20005.
     Fax comments to: Lael Echo-Hawk, Counselor to the Chair, 
National Indian Gaming Commission at 202-632-0045.

FOR FURTHER INFORMATION CONTACT: Lael Echo-Hawk, National Indian Gaming 
Commission, 1441 L Street, NW., Suite 9100, Washington, DC 20005. 
Telephone: 202-632-7009; e-mail: reg.review@nigc.gov.

SUPPLEMENTARY INFORMATION: The Indian Gaming Regulatory Act (IGRA or 
Act), Public Law 100-497, 25 U.S.C. 2701 et seq., was signed into law 
on October 17, 1988. The Act establishes the National Indian Gaming 
Commission (``Commission'') and sets out a comprehensive framework for 
the regulation of gaming on Indian lands.
    The NIGC issued a final rule that superseded specified sections of 
established Minimum Internal Control Standards and replaced them with a 
new part titled Minimum Internal Control Standards Class II Gaming, 
that was published in the Federal Register on October 10, 2008 (73 FR 
60492). The final rule provided an effective date for amendments to 
Sec. Sec.  542.7 and 542.16 of October 13, 2009. An extension delayed 
the effective date of the amendments until October 13, 2010. 74 FR 
52138, October 9, 2009. An additional extension delayed the effective 
date of the amendments until October 13, 2011, 75 FR 55269, September 
10, 2010. The NIGC is again extending the effective date of these 
amendments to October 12, 2012. The rule at Sec.  543.3(c)(3) also set 
a deadline of within six months of the date the tribal gaming 
regulatory authorities' enactment of tribal internal controls for 
tribal operators to come into compliance with tribal internal controls. 
This deadline has likewise been extended to October 12, 2012.
    As explained in the preamble to the final rule (73 FR 60492 
(October 10, 2008)), the Commission intended these amendments to be the 
first part of a multi-phase process of establishing separate MICS for 
class II gaming and that the extended effective date would provide the 
necessary time to complete this process. On October 9, 2009, the 
Commission extended the effective date of the amendments until October 
13, 2010, anticipating that all phases of the process would then be 
complete and that a final comprehensive set of class II MICS would take 
effect at that time. 74 FR 52138 (October 9, 2009). The newly appointed 
Commission approved an additional extension to delay the effective date 
of the amendments until October 13, 2011, 75 FR 55269 (September 10, 
2010). The Commission then decided to create a Tribal Advisory 
Committee to assist in the review of these rules. The NIGC is again 
extending the effective date of these amendments to October 12, 2012 to 
allow time for the transition as contemplated by the final rule.

List of Subjects

25 CFR Part 542

    Accounting, Gambling, Indians--lands, Reporting and recordkeeping 
requirements.

25 CFR Part 543

    Administrative practice and procedure, Gambling, Indians--lands, 
Reporting and recordkeeping requirements.

    For the reasons set forth above, under the authority at 25 U.S.C. 
2701, 2702, 2706, et seq., the effective date for the amendments to 
Sec. Sec.  542.7 and 542.16 in the final rule published October 10, 
2008, 73 FR 60492, is delayed from October 13, 2011, until October 12, 
2012 and 25 CFR part 543.3 is amended as set forth below:

PART 543--MINIMUM INTERNAL CONTROL STANDARDS FOR CLASS II GAMING

0
1. The authority citation for part 543 continues to read as follows:

    Authority: 25 U.S.C. 2701 et seq.

[[Page 53818]]


0
2. Section 543.3 is amended by revising paragraph (c)(3) to read as 
follows:


Sec.  543.3  How do tribal governments comply with this part?

* * * * *
    (c) * * *
    (3) Establish a deadline, no later than October 12, 2012, by which 
a gaming operation must come into compliance with the tribal internal 
control standards. However, the tribal gaming regulatory authority may 
extend the deadline by six months if written notice citing 
justification is provided to the Commission no later than two weeks 
before the deadline.
* * * * *

    Dated: August 24, 2011, Washington, DC.
Tracie L. Stevens,
Chairwoman.
Steffani A. Cochran,
Vice-Chairwoman.
Daniel J. Little,
Associate Commissioner.
[FR Doc. 2011-22035 Filed 8-29-11; 8:45 am]
BILLING CODE P

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