CFR › Title 45 › Part 286 › §286.28045 CFR §286.280Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy link(a)The annual report required by § 286.275 is due 90 days after the end of the Fiscal Year which it covers.(b)The first annual report for a Tribe must include all months of operation since the plan was approved.