{"data":{"id":"us/30-cfr-1206.265","jurisdiction":"us","citation":"30 CFR 1206.265","heading":"Value enhancement of marketable coal.","body":"If, prior to use, sale, or other disposition, the lessee enhances the value of coal after the coal has been placed in marketable condition in accordance with § 1206.257(h), the lessee shall notify ONRR that such processing is occurring or will occur. The value of that production shall be determined as follows:\n(a) A value established for the feedstock coal in marketable condition by application of the provisions of § 1206.257(c)(2)(i) through (iv); or,\n(b) In the event that a value cannot be established in accordance with paragraph (a) of this section, then the value of production will be determined in accordance with § 1206.257(c)(2)(v) and the value shall be the lessee's gross proceeds accruing from the disposition of the enhanced product, reduced by ONRR-approved processing costs and procedures including a rate of return on investment equal to two times the Standard and Poor's BBB bond rate applicable under § 1206.259(b)(2)(v).","path":["Title 30—Mineral Resources","CHAPTER XII—OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR","SUBCHAPTER A—NATURAL RESOURCES REVENUE","PART 1206—PRODUCT VALUATION","Subpart F—Federal Coal"],"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":"c1e0b8c636d1ff8b7ce1cc77ef2cb522f109ab9e3c0cd2c3edb66069b21c45d8","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1206.264","next":"us/30-cfr-1206.301"},"notice":"GroundRules: Original legal text. Not legal advice."}