30 CFR §1210.152

1. (a)General. You must submit three additional forms to ONRR to claim transportation or processing allowances on Indian oil and gas leases:
   1. (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 of this chapter.
   2. (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 of this chapter.
   3. (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 of this chapter.
2. (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.
3. (c)Reporting address. You may submit completed Forms ONRR-4110, ONRR-4109, and ONRR-4295 by:
   1. (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. (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. (3)Complete and submit the form electronically as an email attachment to onrrindianforms@onrr.gov.