---
kind: "section"
citation: "30 C.F.R. § 1206.59"
title: "30"
number: "1206.59"
heading: "What interest applies if I improperly report a transportation allowance?"
url: "https://uscodex.org/cfr/30/1206.59"
---

# §1206.59. What interest applies if I improperly report a transportation allowance?

- (a) If you deduct a transportation allowance on Form ONRR-2014 without complying with the requirements of §§ [1206.56](/cfr/30/1206.56.md) and [1206.57](/cfr/30/1206.57.md) or [§ 1206.58](/cfr/30/1206.58.md), you must pay additional royalties due plus late payment interest calculated under [§ 1218.54](/cfr/30/1218.54.md) of this chapter.
- (b) If you erroneously report a transportation allowance that results in an underpayment of royalties, you must pay any additional royalties due plus late payment interest calculated under [§ 1218.54](/cfr/30/1218.54.md) of this chapter.

## Notes

### Source

Source: 80 FR 24805, May 1, 2015, 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.