Code of Federal Regulations Title 30. Mineral Resources § 30.1206.471 What are my reporting requirements under a non-arm's-length washing contract or no written arm's-length contract?

(c)(1) You must submit an initial form ONRR–4292 prior to, or at the same time as, the washing allowance determined under a non-arm's-length contract or no written arm's-length contract situation that you report on form ONRR–4430. If ONRR receives a form ONRR–4292 by the end of the month when the form ONRR–4430 is due, ONRR will consider the form to be received in a timely manner. You may base the initial reporting on estimated costs.

(2) The initial form ONRR–4292 is effective beginning with the production month when you are first authorized to deduct a washing allowance and continues until the end of the calendar year or termination, modification, or amendment of the applicable contract or rate, whichever is earlier.

(d)(1) For new non-arm's-length washing facilities or arrangements on your initial form ONRR–4292, you must include estimates of allowable washing costs for the applicable period.

(2) You must use your or your affiliate's most recently available operations data for the wash plant as your estimate, if available. If such data is not available, you must use estimates based on data for similar wash plants.