30 CFR § 1206.261 - How do I determine a transportation allowance if I have an arm's-length transportation contract or no written arm's-length contract?
(a) If you or your affiliate incur(s) transportation costs under an arm's-length transportation contract, you may claim a transportation allowance for the reasonable, actual costs incurred for transporting the coal under that contract.
(c) If you have no written contract for the arm's-length transportation of coal, then ONRR will determine your transportation allowance under § 1206.254. You may not use this paragraph (c) if you or your affiliate perform(s) your own transportation.
(2) You may use that method to determine your allowance until ONRR issues a determination.