---
kind: "section"
citation: "30 C.F.R. § 1210.152"
title: "30"
number: "1210.152"
heading: "What reports must I submit to claim allowances on an Indian lease?"
url: "https://uscodex.org/cfr/30/1210.152"
---

# §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](/cfr/30/1206.55.md) 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](/cfr/30/1206.180.md) 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](/cfr/30/1206.178.md) 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 onrrindianforms@onrr.gov.

## Notes

### Amendments

[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]

### Source

Source: 73 FR 15892, Mar. 26, 2008, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 et seq.; 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 et seq.; and 44 U.S.C. 3506(a).

### Source

Source: 48 FR 35641, Aug. 5, 1983, unless otherwise noted. Redesignated at 75 FR 61081, Oct. 4, 2010.

### Amendments

[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]