{"data":{"id":"us/30-cfr-1206.59","jurisdiction":"us","citation":"30 CFR 1206.59","heading":"What interest applies if I improperly report a transportation allowance?","body":"(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.\n(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.","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 B—Indian Oil"],"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":"91317db042f5261f387259db97b6698072951da225a2625404732a488edca12d","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1206.58","next":"us/30-cfr-1206.60"},"notice":"GroundRules: Original legal text. Not legal advice."}