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Board recommends limited registration for Empire Technologies (Aruze) with quarterly tax reporting condition

5340770 · July 9, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

The Nevada Gaming Control Board recommended conditional approval of Empire Technological Group (Aruze Gaming Global) with a five-year limited registration and quarterly reporting requirements focused on a Reno-related IRS tax lien and ongoing compliance.

The Nevada Gaming Control Board on July 9 recommended approval of Empire Technological Group Limited's license applications (doing business as Aruze Gaming Global) but imposed a set of compliance and reporting conditions and a five-year limited registration for the company's principals.

Empire told the board it has matured its compliance program since a prior limited registration in 2023, hired former board staff for regulatory positions, and integrated assets from the former Aruze Gaming America. Counsel reviewed a complex corporate history involving multiple LTGame-branded entities, transfers among related companies, and earlier investments or advances that had raised questions about the source of startup funding. Counsel said Empire is now a distinct Nevada-domiciled company and that Paradise Entertainment and related entities do not own or control Empire.

Board members and staff also examined a lengthy set of international legal matters: the hearing record reviewed courts and prosecutorial activity in Austria on allegations that began in 2019. Counsel and company representatives told the board that multiple investigative strands had been discontinued and that the lone remaining matter involved an allegation tied to a Casinos Austria appointment; they reported the public prosecutor had proposed discontinuing that remaining matter and said a final disposition could be possible by the end of the year.

Rather than impose a short renewed time-limited registration, the board added compliance- and reporting-focused conditions to Empire's registration, including: (1) a "best efforts" requirement to obtain an IRS payment agreement for a separate tax matter (noting prior fund transfers and liabilities discussed in the record); (2) quarterly reports to the investigations division detailing payments, communications and attempts to contact the Internal Revenue Service on the specific Reno Local Food Group lien; (3) financial and litigation reporting requirements to the board; and (4) a single $10,000 revolving fund to pay investigative costs should staff need to draw funds for surveillance or deeper review. The board also required that the chair or the chair's designee may administratively remove these conditions after the company submits a lien satisfaction report. The motion passed unanimously.

Why it matters: Empire/Aruze supplies gaming machines and software used in Nevada. The board's approach emphasizes oversight on tax compliance and foreign legal developments while keeping the supplier available to Nevada licensees subject to monitoring.