30 C.F.R. § 1206.257 : Mineral Resources — OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR — NATURAL RESOURCES REVENUE — PRODUCT VALUATION — FEDERAL COAL — When is an ONRR audit, review, reconciliation, monitoring, or other like process considered final?

Notwithstanding any provision in these regulations to the contrary, ONRR will not consider any audit, review, reconciliation, monitoring, or other like process that results in ONRR re-determining royalty due, under this subpart, final or binding as against the Federal government or its beneficiaries unless ONRR chooses to, in writing, formally close the audit period.