{"data":{"id":"us/30-cfr-1217.51","jurisdiction":"us","citation":"30 CFR 1217.51","heading":"Lease account reconciliation.","body":"Specific lease account reconciliations shall be performed with priority being given to reconciling those lease accounts specifically identified by a State or Indian tribe as having significant potential for underpayment.","path":["Title 30—Mineral Resources","CHAPTER XII—OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR","SUBCHAPTER A—NATURAL RESOURCES REVENUE","PART 1217—AUDITS AND INSPECTIONS","Subpart B—Oil and Gas, General"],"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":"d88a7204cd286c43509ed8cc7084e85573ba07cb9e985989faed3d1232c6fbf2","source_id":"us-cfr","stale":true,"prev":"us/30-cfr-1217.50","next":"us/30-cfr-1217.52"},"notice":"GroundRules: Original legal text. Not legal advice."}