---
kind: "section"
citation: "30 C.F.R. § 1206.117"
title: "30"
number: "1206.117"
heading: "What interest and penalties apply if I improperly report a transportation allowance?"
url: "https://uscodex.org/cfr/30/1206.117"
---

# §1206.117. What interest and penalties apply if I improperly report a transportation allowance?

- (a) If you deduct a transportation allowance on form ONRR-2014 that exceeds 50 percent of the value of the oil transported, you must pay additional royalties due, plus late payment interest calculated under §§ [1218.54](/cfr/30/1218.54.md) and [1218.102](/cfr/30/1218.102.md) of this chapter, on the excess allowance amount taken from the date when that amount is taken to the date when you pay the additional royalties due.
- (b) If you improperly net a transportation allowance against the oil instead of reporting the allowance as a separate entry on form ONRR-2014, ONRR may assess a civil penalty under [30 CFR part 1241](/cfr/30/part1241.md).

## Notes

### Source

Source: 85 FR 62023, Oct. 1, 2020, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 et seq., 25 U.S.C. 396, 396a et seq., 398, 398a et seq., 2101 et seq.; 30 U.S.C. 181 et seq., 351 et seq., 1001 et seq., 1701 et seq.; 43 U.S.C. 1301 et seq., 1331 et seq., and 1801 et seq.

### Source

Source: 48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61069, Oct. 4, 2010.