30 CFR § 1218.706 - What debts may ONRR refer to Treasury to collect by administrative offset or tax refund offset?

---
identifier: "/us/cfr/t30/s1218.706"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "30 CFR § 1218.706 - What debts may ONRR refer to Treasury to collect by administrative offset or tax refund offset?"
title_number: 30
title_name: "Mineral Resources"
section_number: "1218.706"
section_name: "What debts may ONRR refer to Treasury to collect by administrative offset or tax refund offset?"
chapter_name: "OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR"
subchapter_number: "A"
subchapter_name: "NATURAL RESOURCES REVENUE"
part_number: "1218"
part_name: "COLLECTION OF ROYALTIES, RENTALS, BONUSES, AND OTHER MONIES DUE THE FEDERAL GOVERNMENT"
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  2101  30 U.S.C. 181  351  1001  1701  31 U.S.C. 3335, 3711, 3716-18, 3720A, 9701; 43 U.S.C. 1301  1331  and 1801"
regulatory_source: "48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61084, Oct. 4, 2010."
cfr_part: "1218"
---


# 1218.706 What debts may ONRR refer to Treasury to collect by administrative offset or tax refund offset?

(a) The ONRR may refer any past due, legally enforceable debt you owe to ONRR to Treasury to collect through administrative offset or tax refund offset at least 60 days after we give you notice under 30 CFR 1218.703 if the debt:

(1) Is at least $25.00 or another amount established by Treasury; and

(2) Does not involve Federal oil and gas lease obligations for which offset is precluded under 30 U.S.C. 1724(b)(3).

(b) The ONRR may refer debts reduced to judgment to Treasury for tax refund offset at any time.