30 CFR § 1210.152 - What reports must I submit to claim allowances on an Indian lease?

---
identifier: "/us/cfr/t30/s1210.152"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 1210.152 - What reports must I submit to claim allowances on an Indian lease?"
title_number: 30
title_name: "Mineral Resources"
section_number: "1210.152"
section_name: "What reports must I submit to claim allowances on an Indian lease?"
chapter_name: "OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "NATURAL RESOURCES REVENUE"
part_number: "1210"
part_name: "FORMS AND REPORTS"
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, 2107; 30 U.S.C. 189, 190, 359, 1023, 1751(a); 31 U.S.C. 3716, 9701; 43 U.S.C. 1334, 1801  and 44 U.S.C. 3506(a)."
regulatory_source: "48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61081, Oct. 4, 2010."
cfr_part: "1210"
---


# 1210.152 What reports must I submit to claim allowances on an Indian lease?

(a) *General.* You must submit three additional forms to ONRR to claim transportation or processing allowances on Indian oil and gas leases:

(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.

(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.

(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.

(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.

(c) *Reporting address.* You may submit completed Forms ONRR-4110, ONRR-4109, and ONRR-4295 by:

(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;

(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

(3) Complete and submit the form electronically as an email attachment to *[email protected].*

[48 FR 35641, Aug. 5, 1983, as amended at 76 FR 76615, Dec. 8, 2011; 77 FR 25879, 25880, May 2, 2012; 87 FR 21745, Apr. 13, 2022]