Above sea level, the offshorestructure has been bolted together with a conventional offshore turbine of the sort used for near-shore wind farms that are bolted to the sea-bed.
Offshore production means any platform structure that is affixed temporarily or permanently to offshore submerged lands and that houses equipment to extract petroleum and natural gas from the ocean or lake floor.
The 2012 OVDP offers a civil settlement structure in which taxpayers pay an offshore penalty in lieu of a number of other penalties that may be assessed in cases of offshore noncompliance.
Taxpayers who have entered OVDP who disagree with the application of the offshore penalty given the unique facts and circumstances of their case may elect to opt out of the civil settlement structure of the program.