30 CFR 1206.115 – What are my reporting requirements under an arm’s-length transportation contract?
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(a) You must use a separate entry on form ONRR-2014 to notify ONRR of an allowance based on transportation costs that you or your affiliate incur(s).
(b) ONRR may require you or your affiliate to submit arm’s-length transportation contracts, production agreements, operating agreements, and related documents.
(c) You can find recordkeeping requirements in parts 1207 and 1212 of this chapter.