30 CFR 1206.59
§ 1206.59 What interest applies if I improperly report a transportation allowance?
United States · 30 CFR — Mineral Resources · Status: effective
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- Citation
- 30 CFR 1206.59, § 1206.59 What interest applies if I improperly report a transportation allowance?, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/137691
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Full text
(a) If you deduct a transportation allowance on Form ONRR-2014 without complying with the requirements of §§ 1206.56 and 1206.57 or § 1206.58, you must pay additional royalties due plus late payment interest calculated under § 1218.54 of this chapter.
(b) If you erroneously report a transportation allowance that results in an underpayment of royalties, you must pay any additional royalties due plus late payment interest calculated under § 1218.54 of this chapter.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.