30 C.F.R. Subpart A—General Provisions
Title 30 - Mineral Resources
The information collection requirements contained in this part have been approved by OMB under 44 U.S.C. 3501 et seq. The forms, filing date, and approved OMB clearance numbers are identified in 30 CFR 210.10. [57 FR 41867, Sept. 14, 1992] (a) An assessment of an amount not to exceed $10 per day may be charged for each report not received by MMS by the designated due date. (b) An assessment of an amount not to exceed $10 may be charged for each incorrectly completed report. (c) For purposes of assessments discussed in this section, a report is defined as follows: (1) For coal and other solid mineral leases, a report is each line on the Solid Minerals Production and Royalty Report, Form MMS–4430. (2) For oil and gas and geothermal leases, a report is each line on the Report of Sales and Royalty Remittance, Form MMS–2014. (d) An assessment under this section shall not be shared with a State, Indian tribe, or Indian allottee. (e) The amount of the assessment to be imposed pursuant to paragraphs (a) and (b) of this section shall be established periodically by MMS. The assessment amount for each violation will be based on MMS's experience with costs and improper reporting. The MMS will publish a Notice of the assessment amount to be applied in the [49 FR 37346, Sept. 21, 1984. Redesignated and amended at 51 FR 15767, Apr. 28, 1986; 52 FR 27546, July 22, 1987; 52 FR 37452, Oct. 7, 1987; 57 FR 52720, Nov. 5, 1992; 59 FR 38906, Aug. 1, 1994; 66 FR 45773, Aug. 30, 2001] (a) An assessment of an amount not to exceed $250 may be charged when the amount of a payment submitted by a payor is not equivalent in amount to the total of individual line items on the associated Form MMS 2014 or bill document, unless the difference in amount has been authorized by MMS. (b) An assessment of an amount not to exceed $250 may be charged for each payment submitted by a payor that cannot be automatically applied by AFS to the associated Form MMS–2014 or bill document because of inadequate or erroneous information submitted by the payor. For purposes of this section, inadequate or erroneous information is defined as: (1) Absent or incorrect payor assigned document number, required to be identified by the payor in Block 3a on a Form MMS–2014, or the reuse of the same payor assigned document (“3a”) number in a subsequent reporting period. (2) Absent or incorrect bill document invoice number (to include the four character alpha prefix and the eight digit number) or the payor-assigned 3a number required to be identified by the payor on the associated payment document, or the reuse of the same payor assigned 3a number in a subsequent reporting period. (3) Absent or incorrect name of the administering Bureau of Indian Affairs Agency/Area office and the word “allotted” or the tribe name on payment documents remitted to MMS for an Indian tribe or allottee. If the payment is made by EFT, the payor must identify the tribe/allottee on the EFT message by a pre-established five digit code. (4) Absent or incorrect MMS assigned payor code on a payment document. (c) For purposes of this section, the term “Form MMS–2014” includes submission of reports of royalty information by magnetic media. Magnetic media submissions include submissions by magnetic tape, magnetic cartridge, or floppy diskette. (d) For purposes of this section, a bill document is defined as any Bill of Collection (Form DI–1040b) that has been issued by MMS for assessments, late-payment interest charges, or other amounts owed. (e) For purposes of this section, a payment document is defined as one of the payment methods identified in §218.51(a)(3). (f) The amount of the assessment to be imposed pursuant to paragraphs (a) and (b) of this section shall be established periodically by MMS. The assessment amount will be based on MMS' experience with costs and improper reporting and/or payment as specified in this section. The MMS will publish a Notice in the [58 FR 45438, Aug. 30, 1993] (a) Interest due from a payor on any underpayment for any Federal mineral lease or leases (onshore or offshore) and on any Indian tribal mineral lease or leases for any production month shall not be reduced by offsetting against that underpayment any overpayment made by the payor on any other lease or leases, except as provided in paragraph (b) of this section. Interest due from a payor or any underpayment on any Indian allotted lease shall not be reduced by offsetting against any overpayment on any other Indian allotted lease under any circumstances. (b) Royalties attributed to production from a lease or leases which should have been attributed to production from a different lease or leases may be offset to determine whether and to what extent an underpayment exists on which interest is due if the following conditions are met: (1) The error results from attributing and reporting an equal volume of production, produced from a lease or leases during a particular production month, to a different lease or leases from which it was not produced for the same or another production month; (2) The payor is the same for the lease or leases to which production was attributed and the lease or leases to which it should have been attributed; (3) The payor submits production reports, pipeline allocation reports, or other similar documentary evidence pertaining to the specific production involved which verifies the correct production information; (4) The lessor is the same for the leases involved (in the case of Indian tribal leases, the same tribe is the lessor); and (5) The ultimate recipients of any royalty or other lease revenues under any applicable permanent indefinite appropriations are the same for, and receive the same percentage of revenue from, the leases. (c) If MMS assesses late-payment interest and the payor asserts that some or all of the interest assessed is not owed pursuant to the exception set forth in paragraph (b) of this section, the burden is on the payor to demonstrate that the exception applies in the specific circumstances of the case. (d) The exception set forth in paragraph (b) of this section shall not operate to relieve any payor of liability imposed by statute or regulation for erroneous reporting. [57 FR 62206, Dec. 30, 1992]
Title 30: Mineral Resources
PART 218—COLLECTION OF ROYALTIES, RENTALS, BONUSES AND OTHER MONIES DUE THE FEDERAL GOVERNMENT
Subpart A—General Provisions
§ 218.10 Information collection.
§ 218.40 Assessments for incorrect or late reports and failure to report.
§ 218.41 Assessments for failure to submit payment of same amount as Form MMS–2014 or bill document or to provide adequate information.
§ 218.42 Cross-lease netting in calculation of late-payment interest.
