PUBLIC LAW 104-185—AUG. 13, 1996
110 STAT. 1707
responsibilities under this Act after the Secretary's
or delegated State's written request.
"(C) In seeking records, the Secretary or the applicable
delegated State shall afford the lessee or its designee a
reasonable period of time after a written request by the
Secretary or such delegated State in which to provide such
records prior to the issuance of any subpoena.
" (3) MISREPRESENTATION OR CONCEALMENT.—The intentional misrepresentation or concealment of a material fact for
the purpose of evading the payment of an obligation in which
case the limitation period shall be tolled for the period of
such misrepresentation or such concealment.
" (4) ORDER TO PERFORM RESTRUCTURED ACCOUNTING.— ^A)(i)
The issuance of a notice under subparagraph (D) that the
lessee or its designee has not substantially complied with the
requirement to perform a restructured accounting shall toll
the limitation period with respect to the obligation which is
the subject of the notice only for the period beginning on the
date the lessee or its designee receives the notice and ending
120 days after the date on which (I) the Secretary or the
applicable delegated State receives written notice that the
accounting or other requirement has been performed, or (II)
a court has determined in a final decision that the lessee
is not required to perform the accounting, whichever occurs
first.
"(ii) If the lessee or its designee initiates an administrative
appeal or judicial proceeding to contest an order to perform
a restructured accounting issued under subparagraph (B)(i),
the limitation period in subsection (b) shall be tolled from
the date the lessee or its designee received the order until
a final, nonappealable decision is issued in any such proceeding.
"(B)(i) The Secretary or the applicable delegated State may
issue an order to perform a restructured accounting to a lessee
or its designee when the Secretary or such delegated State
determines during an audit of a lessee or its designee that
the lessee or its designee should recalculate royalty due on
an obligation based upon the Secretary's or the delegated State's
finding that the lessee or its designee has made identified
underpayments or overpayments which are demonstrated by
the Secretary or the delegated State to be based upon repeated,
systemic reporting errors for a significant number of leases
or a single lease for a significant number of reporting months
with the same type of error which constitutes a pattern of
violations and which are likely to result in either significant
underpayments or overpa3mients.
"(ii) The power of the Secretary to issue an order to perform
a restructured accounting may not be delegated below the most
senior career professional position having responsibility for the
royalty management program, which position is currently designated as the 'Associate Director for Royalty Management',
and may not be delegated to any other person. If a State
has been delegated authority pursuant to section 205 of this
Act, the State, acting through the highest ranking State official
having ultimate authority over the collection of royalties from
leases on Federal lands within the State, may issue such order
to perforin, which may not be delegated to any other person.
An order to perform a restructured accounting shall—
�
