30 CFR § 1210.51
Who must submit royalty reports?
July 29, 2020
(a) Any person who pays royalty to ONRR must submit royalty reports to ONRR.
(b) Before you pay or report to ONRR, you must obtain a payor code. To obtain a payor code, refer to the ONRR Minerals Revenue Reporter Handbook for instructions and ONRR contact information (also see §1210.56 for information on how to obtain a handbook).