Disposition of Reclamation Fee

The Department of the Interior requested a decision as to underpayments and overpayments of $1 or less in reclamation fees which are required quarterly from coal mine operators. Interior asked if it could forego collection and refunding of these small amounts because the costs of collection activity and refund processing significantly exceed the sums involved. Because of the great scope of the reclamation program and the rarity of trivial underpayments or overpayments, Interior need not pursue these. Furthermore, refunds of overpayments of $1 or less should not be made by the government in any event, unless they are specifically claimed.