30 CFR § 1206.145 - What records must I keep in order to support my calculations of royalty under this subpart?
If you value your gas under this subpart, you must retain all data relevant to the determination of the royalty that you paid. You can find recordkeeping requirements in parts 1207 and 1212 of this chapter.
(a) You must show:
(1) How you calculated the royalty value, including all allowable deductions; and
(2) How you complied with this subpart.