Not later than 270 days after the date of enactment of the Dodd - Frank Wall Street Reform and Consumer Protection Act, the Commission shall issue final rules that require each resource
extraction issuer to include in an annual report of the resource
extraction issuer information relating to any payment made by the resource
extraction issuer, a subsidiary of the resource
extraction issuer, or an entity
under the control of the resource
extraction issuer to a foreign government or the Federal Government for the purpose of the commercial development of oil,
natural gas, or minerals...