30 CFR § 1206.157 - What interest and penalties apply if I improperly report a transportation allowance?
---
identifier: "/us/cfr/t30/s1206.157"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 1206.157 - What interest and penalties apply if I improperly report a transportation allowance?"
title_number: 30
title_name: "Mineral Resources"
section_number: "1206.157"
section_name: "What interest and penalties apply if I improperly report a transportation allowance?"
chapter_name: "OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "NATURAL RESOURCES REVENUE"
part_number: "1206"
part_name: "PRODUCT VALUATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 25 U.S.C. 396, 396a 398, 398a 2101 30 U.S.C. 181 351 1001 1701 43 U.S.C. 1301 1331 and 1801"
regulatory_source: "48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61069, Oct. 4, 2010."
cfr_part: "1206"
---
# 1206.157 What interest and penalties apply if I improperly report a transportation allowance?
(a)(1) If ONRR determines that you took an unauthorized transportation allowance, then you must pay any additional royalties due, plus late payment interest calculated under §§ 1218.54 and 1218.102 of this chapter.
(2) If you understated your transportation allowance, you may be entitled to a credit, with interest.
(b) If you deduct a transportation allowance on form ONRR-2014 that exceeds 50 percent of the value of the gas, residue gas, or gas plant products transported, you must pay late payment interest on the excess allowance amount taken from the date when that amount is taken until the date when you pay the additional royalties due.
(c) If you improperly net a transportation allowance against the sales value of the residue gas, gas plant products, or unprocessed gas instead of reporting the allowance as a separate entry on form ONRR-2014, ONRR may assess a civil penalty under 30 CFR part 1241.