# Accounting and Auditing Relief for Marginal Properties
> **Bureau of Land Management** · Final rule. · Published 2004-09-13 · Effective 2004-09-13 · 69 FR 55076
## Document
- **Document number:** 04-20560
- **Category:** oil-gas-leasing
- **Sub-agency:** Bureau of Land Management
- **Federal Register citation:** 69 FR 55076
- **CFR reference:** 30 CFR 204
- **Publication date:** 2004-09-13
- **Effective date:** 2004-09-13
## Abstract

MMS is promulgating new regulations to implement certain provisions in the Federal Oil and Gas Royalty Simplification and Fairness Act of 1996. These regulations explain how lessees and their designees can obtain accounting and auditing relief for production from Federal oil and gas leases and units and communitization agreements that qualify as marginal properties.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/09/13/04-20560/accounting-and-auditing-relief-for-marginal-properties)
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