{"data":{"id":"us/30-cfr-1210.152","jurisdiction":"us","citation":"30 CFR 1210.152","heading":"What reports must I submit to claim allowances on an Indian lease?","body":"(a) General. You must submit three additional forms to ONRR to claim transportation or processing allowances on Indian oil and gas leases:\n(1) You must submit Form ONRR-4110, Oil Transportation Allowance Report, to claim an allowance for expenses incurred by a reporter/payor to transport oil from the lease site to a point remote from the lease where value is determined under § 1206.55 of this chapter.\n(2) You must submit Form ONRR-4109, Gas Processing Allowance Summary Report, to claim an allowance for the reasonable, actual costs of removing hydrocarbon and nonhydrocarbon elements or compounds from a gas stream under § 1206.180 of this chapter.\n(3) You must submit Form ONRR-4295, Gas Transportation Allowance Report, to claim an allowance for the reasonable, actual costs of transporting gas from the lease to the point of first sale under § 1206.178 of this chapter.\n(b) Reporting options. You must submit Forms ONRR-4110, ONRR-4109, and ONRR-4295 manually. You may find the forms at http://www.onrr.gov/FM/Forms/AFSOil_Gas.htm or from contacts listed on that Web page.\n(c) Reporting address. You may submit completed Forms ONRR-4110, ONRR-4109, and ONRR-4295 by:\n(1) U.S. Postal Service regular or express mail addressed to Office of Natural Resources Revenue, P.O. Box 25165, MS 634000B, Denver, CO 80225-0165;\n(2) Special courier or overnight mail addressed to Office of Natural Resources Revenue, Building 85, Room A322, Denver Federal Center, West 6th Ave. and Kipling Blvd., Denver, Colorado 80225; or\n(3) Complete and submit the form electronically as an email attachment to onrrindianforms@onrr.gov.","path":["Title 30—Mineral Resources","CHAPTER XII—OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR","SUBCHAPTER A—NATURAL RESOURCES REVENUE","PART 1210—FORMS AND REPORTS","Subpart D—Special-Purpose Forms and Reports—Oil, Gas, and Geothermal Resources"],"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":"41ffaebd7f4048d55ed2a6150cd4030652c70970d05d1e8fe7658a9791847dda","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1210.151","next":"us/30-cfr-1210.153"},"notice":"GroundRules: Original legal text. Not legal advice."}