{"data":{"id":"us/30-cfr-1204.205","jurisdiction":"us","citation":"30 CFR 1204.205","heading":"How do I obtain accounting and auditing relief?","body":"(a) To take cumulative reports and payments relief under § 1204.202, you must notify ONRR in writing by January 31 of the calendar year for which you begin taking your relief.\n(1) Your notification must contain:\n(i) Your company name, ONRR-assigned payor code, address, phone number, and contact name; and\n(ii) The specific ONRR lease number and agreement number, if applicable.\n(2) You may file a single notification for multiple marginal properties.\n(b) To obtain other relief under § 1204.203, you must file a written request for relief with ONRR.\n(1) Your request must contain:\n(i) Your company name, ONRR-assigned payor code, address, phone number, and contact name;\n(ii) The ONRR lease number and agreement number, if applicable; and\n(iii) A complete and detailed description of the specific accounting or auditing relief you seek.\n(2) You may file a single request for multiple marginal properties if you are requesting the same relief for all properties.","path":["Title 30—Mineral Resources","CHAPTER XII—OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR","SUBCHAPTER A—NATURAL RESOURCES REVENUE","PART 1204—ALTERNATIVES FOR MARGINAL PROPERTIES","Subpart C—Accounting and Auditing Relief"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-30.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:24Z","sha256":"e799f37ef971f5b16e19bb64dbe8001c08b94074e501a6b4d9a53c486ec764d7","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1204.204","next":"us/30-cfr-1204.206"},"notice":"GroundRules: Original legal text. Not legal advice."}