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20 CFR § 726.306 - Finality of administrative assessment.

---
identifier: "/us/cfr/t20/s726.306"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 726.306 - Finality of administrative assessment."
title_number: 20
title_name: "Employees' Benefits"
section_number: "726.306"
section_name: "Finality of administrative assessment."
chapter_name: "OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR"
subchapter_number: "B"
subchapter_name: "FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, AS AMENDED"
part_number: "726"
part_name: "BLACK LUNG BENEFITS; REQUIREMENTS FOR COAL MINE OPERATOR'S INSURANCE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 30 U.S.C. 901  902(f), 925, 932, 933, 934, 936; 33 U.S.C. 901  28 U.S.C. 2461 note (Federal Civil Penalties Inflation Adjustment Act of 1990 (as amended by the Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015)); Pub. L. 114-74 at sec. 701; Reorganization Plan No. 6 of 1950, 15 FR 3174; Secretary's Order 10-2009, 74 FR 58834."
regulatory_source: "65 FR 80097, Dec. 20, 2000, unless otherwise noted."
cfr_part: "726"
---

# 726.306 Finality of administrative assessment.

Except as provided in § 726.307(c), if any person identified as potentially liable for the assessment does not, within 30 days after receipt of notice, contest the assessment, the Director's assessment shall be deemed final as to that person, and collection and recovery of the penalty may be instituted pursuant to § 726.320.