Dear Payor/Reporter Letters

Arranged by Date

November 6, 2009----------Guidance on Recouping Royalties Paid on DWRRA Leases Affected by the Kerr McGee Decision October 7, 2009----------Guidance on Valuing Gas for Royalty Purposes - Manzanares Gas System, San Juan Basin, New Mexico April 21, 2009-------------Buy Back-Meter Reporting - Offshore January 21, 2009-------------New Enhancements to Web-based Reporting January 9, 2009-------------Oil and Gas reporter training sessions for 2009 October 28, 2008------------Reminder of the 20 Percent Set-Aside Provision for Small or Independent Refiners September 2, 2008------------The Energy Policy Act of 2005 (Act) August 29, 2008--------------Production Allocation Schedule Report 3 August 29, 2008--------------Production Allocation Schedule Report 2 August 29, 2008--------------Production Allocation Schedule Report 1 August 20, 2008 ------------Energy Policy Act Transaction and Product Codes April 21, 2008 ------------Report of Sales and Royalty Remittance, for Southern Ute Tribal and allotted leases March 11, 2008 ---- Guidance Regarding Royalty Payments and the Kerr-McGee Decision of October 30, 2007 January 28, 2008 ---------- Oil and Gas Reporter Training Sessions - February, March, April 2008 December 13, 2007----------------------The MMS published new geothermal royalty valuation regulations in the Federal Register on May 2, 2007 September 27, 2007------------------New ACH Payment Instructions September 11, 2007 ----Clarification of Ute Indian Tribe's Lockbox Agreement August 2, 2007------------The Minerals Management Service (MMS) is holding two additional oil and gas reporter training classes in 2007 July 23, 2007 ------------ Replacement for May 11 Ute Indian Tribe's Lockbox Agreement May 11, 2007 ------------ The Ute Tribe has implemented a lockbox agreement with Wells Fargo Bank. April 20, 2007 ------------ New Web-Based Reporting Enhancements January 17, 2007 ----------- Oil and Gas Reporter Training Sessions for 2007 September 7, 2006 ---- Access to the BRIO Potal----Steps to get Reconnected May 23, 2006-----Recouping Rents against current Geothermal Royalties January 23, 2006-----Training - Oil and Gas Reporter Seminars January 18, 2006-----Termination of the benefits under the Heavy Oil and Stripper Oil Royalty Rate Reduction Programs December 2, 2005-----Royalty suspension volumes as defined by the Deep Water Royalty Relief Act of 1995 October 4, 2005----Notice of Coalbed Methane Letter Signed August 17, 2005-----Notice of Properties to In-Value August 15, 2005-----Notice of Awarded Properties-RIK March 4, 2005-----Oil and Gas Reporter Training Session November 16, 2004-----Request for Taxpayer Identification Number September 22, 2004-----Percentage of Proceeds (POP) Contracts March 29, 2004-----Reconnection of DOI Internet Services February 20, 2004-----Guidance on Payor Assigned Document Numbers and Addresses January 30, 2004-----Training- Oil and Gas Reporter Seminars December 01, 2003-----Flash Gas Volumes - Reporting Change April 16, 2003-----Payor Code and Payor-Assigned Document (PAD) Number April 9, 2003-----Reporter Training Seminars March 13, 2003-----Awarded Offshore Federal Leases in the Gulf of Mexico (GOM) February 19, 2003-----Oil and Gas Operations Report (OGOR)--Frequent and recurring reporting errors January 17, 2003-----Instructions for Electronic Reporting on Inovis Web Site January 1, 2003-----Pacific Small Refiner Property Listing, Effective January 1, 2003 October 9, 2002-----Changes to the HX Pro Client August 14, 2002-----Wyoming RIK Winning Bidders and Properties July 8, 2002-----Revision of the Accounting for Comparison (Dual Accounting) Form 4410 March 20, 2002-----System Functionality Restored March 14, 2002-----Reporter Training Seminar, Oil and Gas February 14, 2002-----Wyoming RIK Listing of Properties November 15, 2001-----Pacific DOL and Listing of RIK Oil Properties October 22, 2001-----Financial Management System via the Internet September 21, 2001-----Electronic Reporting September 14, 2001-----Cancellation of Training Seminar - September 24-25, 2001 August 24, 2001-----Wyoming-Winning Bidders and Properties August 15, 2001-----Implementation of a New Financial and Compliance System August 14, 2001-----GOM-List of Oil Properties Reverting to In Value Status August 14, 2001-----Small Refiners-List of Oil Properties Reverting to In Value Status August 10, 2001-----GOM-List of New Rik Oil Properties June 27, 2001-----Training Session for Oil, Gas and Geothermal Reporters May 29, 2001-----Elimination of the Payor Information Form May 16, 2001-----Training Sessions for Solid Minerals - MMS-4430 April 27, 2001-----Small Refiner RIK Program - Crude Oil in kind continuation April 27, 2001-----Gulf Oil Sale 1 (GOS1) crude oil in kind continuation April 09, 2001-----Schedule for Oil and Gas Training Seminars April 05,2001-----Stripper Oil Property March 15, 2001-----Financial System Improvements Effective October 1, 2001 March 13, 2001-----Changes to Coal and Non-Coal Mineral Production & Royalty Reporting February 23, 2001-----RIK - Wyoming Properties That Remain In-Kind February 23, 2001-----RIK - Wyoming Properties That Go Back In-Value February 06, 2001-----Small Refiner RIK Leases Extended December 07, 2000-----Oklahoma Withholding 6.75 Percent tax Information November 22, 2000-----Guidance For Payors When Submitting a Request November 13, 2000-----RIK Property Sales October 06, 2000-----New Electronic Reporting Format Effective June 1, 2001 September 28, 2000-----Summary of Terms and Conditions for Leases Selected to Begin November 1, 2000 September 28, 2000-----Operators of SPR Project Phase IIb September 28, 2000-----Operators of Winning Bid Properties for Gulf Oil Sales No. 1 (GOS1) September 19, 2000-----Royalty Reporting Changes Effective October 1, 2001 August 30, 2000-----RIK - Wyoming Oil - Phase 3 Properties August 28, 2000-----RIK - GOM Gas Royalty-in-Kind Pilot August 03, 2000-----Production Reporting Changes June 26, 2000-----GOM RIK Gulf of Mexico Natural Gas Pilot Beginning August 1, 2000 June 02, 2000-----Drip Reporting Guidance April 20, 2000-----New Federal Oil Valuation Regulations April 11, 2000-----RIK Wyoming Onshore Federal Leases April 10, 2000-----Reporter Training Seminar, Denver, CO - June 12-15, 2000 April 05, 2000-----Indian Allotted Oil & Gas Lease Payments March 10, 2000-----Reporter Training Seminar, Dallas, TX - May 15-19, 2000 February 29, 2000-----RIK Gulf of Mexico Natural Gas Pilot, Second Phase February 29, 2000-----RIK Gulf of Mexico Natural Gas Pilot February 28, 2000-----RIK Wyoming Crude Oil February 25, 2000-----Training Seminar on the Revised Indian Gas Valuation Regulations February 18, 2000-----Small Refiners Winning Bidders January 07, 2000-----Reporter Training Seminar, Houston, TX - March 14-17, 2000 December 16, 1999-----SPR/DOE Project - Gulf of Mexico Properties December 14, 1999-----SPR/DOE Project - Gulf of Mexico Properties December 02, 1999-----SPR/DOE Project - Gulf of Mexico Properties December 01, 1999-----Reporter Training Seminar, Tulsa, OK - February 15-18, 2000 December 01, 1999-----Indian Gas Valuation Regulations October 29, 1999-----Oil & Gas Reporter Training Seminars August 26, 1999-----Royalty-In-Kind Pilot Project--State of Wyoming--Successful Bidders August 13, 1999-----Harbinger Corporation--Electronic Commerce Contractor August 12, 1999-----Payor Information Form MMS-4025 revised July 27, 1999-----SPR/DOE Project - Gulf of Mexico Properties June 28, 1999-----RIK to Replenish the Stategic Petroleum Reserve (SPR) April 20, 1999-----Oil & Gas Reporter Training Seminar--Lakewood, CO--June 8-10, 1999 March 15, 1999-----Oil & Gas Reporter Training Seminar--Tulsa, OK--May 5-7, 1999 February 12, 1999-----Royalty-In-Kind Pilot Project--State of Wyoming February 01, 1999-----Royalty-In-Kind Pilot Project--State of Texas January 12, 1999-----Reporter Training Seminar--Dallas, TX--March 2-5, 1999 December 18, 1998-----Transportation Allowances for Offshore Oil Production December 10, 1998-----Reporter Training Seminar--Houston, TX--February 2-4, 1999 November 24 1998-----Transportation Allowances for Offshore Oil Production November 24, 1998-----Electronic Filing of Form MMS-2014 Template November 05, 1998-----Reporter Training Seminar--Reno, NV--January 13-15, 1999 October 29, 1998-----Oil & Gas Reporter Training Seminars Schedule through June 1999 October 14, 1998----Royalty-In-Kind Pilot Project--State of Texas September 22, 1998-----Royalty-In-Kind Pilot Project--State of Wyoming September 03, 1998-----Public Meeting, September 14, 1998 (RIK) August 19, 1998-----Successful Bids--Royalty-In-Kind Pilot Project--State of Wyoming July 7, 1998-----Pilot Program--Royalty-In-Kind--State of Wyoming July 1, 1998-----Cancellation of Oil & Gas Reporter Training--September 1-4, 1998 June 2, 1998-----Reporting changes due to revisions--30 CFR Part 202 May 12, 1998-----Year 2000 Compliance--"Rule of 41" May 12, 1998-----Training Seminar, Denver CO--June 9-11, 1998 April 02, 1998-----Training Seminar, Tulsa, OK--May 5-7, 1998 March 23, 1998-----OGOR Reporters--Facility Measurement Point March 23, 1998-----3160 Reporters--Monthly Report of Operations March 12, 1998-----Oil and Gas Payor Handbook, Vol. III--Amendments March 10, 1998--Reporter Training Seminar, Bakersfield, CA, April 14-16, 1998 January 26, 1998-----Reporter Training Seminar, Dallas, TX - March 3-6, 1998 January 26, 1998-----Reporter Training December 15, 1997-----Reporter Training Seminar - Las Vegas, NV - February 3-5, 1998 November 26, 1997-----Reporter Training November 26, 1997 ----- PAAS Reporter Handbook Available on the Internet October 22, 1997 ------ Oil & Gas Reporter Training Seminars 1998 October 1, 1997 ----- MMS to Pay Interest on Federal Oil & Gas Royalty Overpayment September 26, 1997--- Drilling wells need not be reported & Confirmation Reports are discontinued September 16, 1997---Quality Measurement Information on Form MMS-2014 August 14, 1997----Operating Rights Information August 12, 1997-----Image Processing August 6, 1997-----Solid Minerals Production Reports July 14, 1997 ---- Offshore Oil and Gas Operator Training Seminar July 01, 1997 ----- Royalty Estimate Balance Report May 28, 1997-------Offshore Reporter Letter May 12, 1997 ---- Imperative information to be included on Form MMS-2014 April 30, 1997 ------- Memo information resulting from April 22, 1997 meeting March 31,1997------RSFA Interest Issues March 24, 1997-----Reporter Training March 12,1997------Issue of Solid Minerals Payor Handbook February 20,1997---Issue of Geothermal Payor Handbook--Product Val. February 10,1997---RSFA Appeal Time Limits and Extensions January 30,1997---Reporting Drip Condensate January 30,1997----RSFA Takes vs. Entitlements Requirements January 28, 1997----Solid Minerals Staff Consolidation in RVD January 17, 1997----EDI Handbook for Payors and Reporters January 9, 1997-----Designated Payors and Lease Owners January 2, 1997-----Reporter Training December 27, 1996-----Reporter Training December 23, 1996--Streamlined Production Reporting Requirements December 19, 1996--Valuation Guidance Papers Issued by VSD December 5, 1996-----Reporter Training November 25,1996---Refunds and Recoupements after RSFA 08,1996 November 04, 1996--Requirements for Submitting Gas Analysis Report October 22, 1996-----Reporting Requirements for Wells in New Mexico October 7, 1996-----Calculation of Oil and Gas October 3, 1996-----Reporter Training October 2, 1996-----Reporter Training August 16, 1996-----Reporter Training July 10, 1996-----Reporter Training May 6, 1996-----Reporter Training and Product Valuation Seminars April 12, 1996-----Reporter Training April 22,1996------Reporting Coalbed Methane March 11,1996 -----Allowance Forms-Filing Requirements January 11, 1996-----Reporter Training December 8, 1995-----Reporter Training October 24, 1995-----New Reporting Options October 12, 1995-----Current Facility Measurement Point October 4,1995-----Assessment Moratorium October 02, 1995-----Reporter Training September 29, 1995--Dual Accounting Order to Perform September 25, 1995--Jicarilla Tribal Lockbox Payments August 24, 1995-----Navajo Tribal Leases in RIK Units August 10, 1995-----Reporter Training July 19, 1995-------Jicarilla Tribal RIK Reporting Procedures July 17, 1995-------Revised MMS-2014 Form June 23, 1995-----Training Seminar April 6, 1995-----Reporter Training March 27, 1995------Devolving MMS February 10,1995---Initial Dual Accounting Inquiry February 9,1995---Alternative Dispute Resolution February 9,1995---MMS-2014 Diskette Users Guide Release 1.1 February 9,1995---Revised OGOR Reporter Handbook Section 12.6 February 3,1995----Reporting Offshore Drip Condensate January 26, 1995-----Reporter Training Seminar-Production and Royalty January 5, 1995-----Reporter Training, Solid Minerals December 7, 1994-----Reporter Training November 10, 1994-----RIK Program Operations November 4,1994----Jicarilla RIK Reporting Procedures October 17,1994----Revised Solid Minerals PIF September 19,1994--Electronic Reporting Survey July 6,1994 -------Allowance Limit Exception Processing April 5,1994-------Second Contract Settlements Order to Perform March 30,1994 -----Appeals Delegation of Authority January 20,1994----Billing Threshold Changes January 12,1994----Quality Measurement Reporting Requirements January 3,1994-----Unique POP Contract Selling Arrangements December 8,1993----Section 10 Refund on Dual Accounting Adjustments November 15,1993---Contract Settlements Deadline Extension 2 September 27,1993--Revised Payor Handbook Volume I September 17,1993--Fee Levied by Oklahoma Commission September 01,1993-Allowance Interest Bills September 01,1993-Allowance Forms-Filing Bills August 25,1993-----Contract Settlements Deadline Extension 1 August 18,1993-----Revised PAAS Reporter Handbook August 3,1993 -----Appeals Process Improvements July 12,1993 ------Assessing for Quality Measurement Errors June 28,1993-------OCS Inflation Adjustment Index June 18,1993-------Initial Contract Settlements Order to Perform May 13, 1993-----Facility Measurement Point numbers - GOMR May 12,1993--------PAAS Reporting Assessments May 3,1993---------Contract Settlements Gross Proceeds Policy April 30,1993------Navajo Tribal Lockbox Payments April 14,1993------Enforcing Correct MMS-2014 Reporting March 23, 1993-----Training Seminar February 2,1993----Dual Accounting on Indian Leases January 15,1993----Section 10 Refund Criteria January 11,1993 ---1992 MMS Reorganization December 23,1992---Elimination of MMS-4014 for Solid Minerals December 15,1992---Revised Solid Minerals Handbook on Coal Value October 15,1992---Gas Plant Numbers Required on MMS-3160s October 15,1992---Gas Plant Numbers Required on OGORs September 17,1992--Fees to Recover Reporter Handbook Costs September 2,1992---Stripper Royalty Rates Onshore August 20,1992-----Stripper Royalty Rates Onshore July 27,1992-------Theoretical Method of Dual Accounting June 25,1992-------POP Contract Reporting Requirements June 18,1992-------FERC 94 Payments May 14,1992--------Lease Term (TBIL) Bills April 23,1992------PIF Erroneous Assessments April 16,1992------POP Contract Gas Valuation March 30,1992------PAAS Onshore Problem Reporting Situations March 26,1992------Courtesy Notices for Nonterminable Leases February 6,1992---MMS-2014 Late Reporting Assessments February 6,1992---Changes in AFS Bill Types January 22,1992----Takes vs Entitlements January 6,1992-----Indian Recoupment Limits December 20,1991---Unauthorized Section 10 Refunds December 18,1991---Minimum Royalty Due Dates December 16,1991---MMS-2014 Lease Level Estimates December 10,1991---Combining 2014 Data from Magnetic Tape & Paper October 30,1991----AFS Edit Changes September 24,1991--Establishing and Reporting Selling Arrangements September 03, 1991-----Facility Measurement Point (FMP) numbers - GOMR July 23, 1991-----Facility Measurement Point (FMP) numbers - GOM OCS Region July 8,1991--------Interest on Insufficient Estimate Balances June 12,1991-------Assessing for Incorrect Royalty Rates on MMS-2014 March 14,1991------Lease Level Estimates on MMS-2014 October 22,1990----Record Retention Requirements for Potash Leases September 18,1990--Amended Coal Product Valuation Regulations September 13,1990--Reporting TIN Numbers to MMS June 15,1990-------PAAS Automated Data Transmission Inquiry April 20,1990------Initial PAAS Reporting Assessments November 27,1989---Adjustment Reason Codes AFS/PAAS Comparison April 25,1989------Deductions from Federal Coal Royalties April 21,1989------Clarification of Indian Coal Valuation Regulations March 23,1989 -----1989 Coal Valuation Regulations January 19,1989----El Paso Natural Gas Reporting Conversion November 14,1988--Elimination of Nonrespondent EP Onshore November 14,1988--Required 3a Number on Payments & Reports November 8,1988----Royalties on Take-or-Pay Payments October 3,1988-----Improper Tax Withholding on Indian Leases September 30,1988--Primacy of Indian Lease Terms June 30,1988-------PAAS MMS-3160 Reporting Problems June 23,1988-------Elimination of Nonrespondent EP on Solids/Offshore March 16,1988-----El Paso Natural Gas Reporting Conversion March 16,1988-----Initial PAAS Onshore Oil & Gas Reporter Handbook March 14,1988------Royalty Rate Reporting Errors March 11,1988------Gas Valuation Procedures February 29,1988---NTL-5 Gas Royalty Act of 1987 February 4,1988 ---1988 Oil and Gas Valuation Regulations January 11,1988----Interest on Retroactive Agreement Adjustments July 10, 1985-----Recoupments and Refunds