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The Office of Natural Resources Revenue (ONRR) proposes to amend the regulations on the distribution and disbursement of qualified revenues from certain leases on the Gulf of Mexico's Outer Continental Shelf, in accordance with the provisions of the Gulf of Mexico Energy Security Act of 2006 (GOMESA). These proposed regulations set forth ONRR's formulas and methodologies for calculating and allocating revenues during the second phase of revenue sharing to: the States of Alabama, Louisiana, Mississippi, and Texas; their eligible coastal political subdivisions; the Land and Water conservation fund; and the United States Treasury. Additionally, in this rule, the Department of the Interior moves the GOMESA Phase I regulations from the Bureau of Ocean Energy Management's title 30 CFR chapter V to ONRR's 30 CFR chapter XII, and proposes additional clarification and minor definition changes to the current revenue-sharing regulations.