30 CFR 870.15 – Reclamation fee payment
(a) You must pay the reclamation fee based on calendar quarter tonnage no later than 30 days after the end of each calendar quarter.
(b) Along with any fee payment due, you must submit to us a completed Coal Sales and Reclamation Fee Report (OSM-1 Form). You can file the OSM-1 Form either in paper format or in electronic format as specified in § 870.17. On the OSM-1 Form, you must report:
(1) The tonnage of coal sold, used, or transferred;
(2) The name and address of any person or entity who is the owner of 10 percent or more of the mineral estate for a given permit; and
(3) The name and address of any person or entity who purchases 10 percent or more of the production from a given permit, during the applicable quarter.
(c) If no single mineral owner or purchaser meets the 10 percent criterion in paragraphs (b)(2) and (b)(3) of this section, then you must report the name and address of the largest single mineral owner and purchaser. If several persons have successively transferred the mineral rights, you must include on the OSM-1 Form information on the last owner(s) in the chain before the permittee, i.e. the person or persons who have granted the permittee the right to extract the coal.
(d) At the time of reporting, you may designate the information required by paragraphs (b) and (c) of this section as confidential.