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Indian Payor Handbook

Chapter 1 - About this Handbook

This chapter provides a framework for understanding the unique environment of oil and gas development on Indian Lands. In this handbook, Indian lands refer to both tribal lands and individually allotted lands, which are held in trust by the United States and have federal protections against alienation. Tribal lands are generally those held in trust for the communal benefit of a particular tribe or group of tribes. Allotted lands are those granted under the General Allotment Act of 1887, as amended, for the use and benefit of individual Indian beneficiaries and their heirs.

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Chapter 2 - Indian Valuation Basics

The valuation standards and procedures described in this chapter apply to Indian oil and gas production. Please see Valuation Regulations and Guidance for the most current regulations as well as proposed and final rulemakings. For federal production, please refer to the upcoming Oil and Gas Federal Payor Handbook or the current Payor Handbook.

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Chapter 3 - Indian Oil Valuation

This chapter describes Indian oil valuation in greater detail than covered in Chapter 2, “Valuation Basics” and provides example scenarios. The guidance in this chapter applies to all Indian leases that either: (1) contain a major portion provision or (2) provide that the Secretary of the Interior may establish value; (with the exception of leases in Osage County, Oklahoma).

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Quick Links

Chapter 1

Chapter 2

Chapter 3

Resources