30 U.S.C. § 1715 — Explanation of payments

(a) Description, period, source, etc., of payments to States or Indians When any payment (including amounts due from receipt of any royalty, bonus, interest charge, fine, or rental) is made by the United States to a State for any oil or gas lease on Federal lands or is deposited in the appropriate Indian account on behalf of an Indian tribe or Indian allottee for any oil and gas lease on Indian lands, there must be provided, together with such payment, a description of the type of payment being made, the period covered by such payment, the source of such payment, production amounts, the royalty rate, unit value and such other information as may be agreed upon by the Secretary and the recipient State, Indian tribe, or Indian allottee. (b) Effective date This section must take effect for payments made after October 1, 1983 , unless the Secretary, by rule, prescribes an earlier effective date.