30 CFR § 1204.205 - How do I obtain accounting and auditing relief?

---
identifier: "/us/cfr/t30/s1204.205"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 1204.205 - How do I obtain accounting and auditing relief?"
title_number: 30
title_name: "Mineral Resources"
section_number: "1204.205"
section_name: "How do I obtain accounting and auditing relief?"
chapter_name: "OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "NATURAL RESOURCES REVENUE"
part_number: "1204"
part_name: "ALTERNATIVES FOR MARGINAL PROPERTIES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "30 U.S.C. 1701"
regulatory_source: "69 FR 55088, Sept. 13, 2004, unless otherwise noted. Redesignated at 75 FR 61067, Oct. 4, 2010."
cfr_part: "1204"
---


# 1204.205 How do I obtain accounting and auditing relief?

(a) To take cumulative reports and payments relief under § 1204.202, you must notify ONRR in writing by January 31 of the calendar year for which you begin taking your relief.

(1) Your notification must contain:

(i) Your company name, ONRR-assigned payor code, address, phone number, and contact name; and

(ii) The specific ONRR lease number and agreement number, if applicable.

(2) You may file a single notification for multiple marginal properties.

(b) To obtain other relief under § 1204.203, you must file a written request for relief with ONRR.

(1) Your request must contain:

(i) Your company name, ONRR-assigned payor code, address, phone number, and contact name;

(ii) The ONRR lease number and agreement number, if applicable; and

(iii) A complete and detailed description of the specific accounting or auditing relief you seek.

(2) You may file a single request for multiple marginal properties if you are requesting the same relief for all properties.