(a) Forms and procedures for reporting. (1) All reporting, including all transacting of credits under this part, must be submitted electronically using forms and procedures specified by EPA.

(2) Values must be reported in the units (e.g., gallons, ppm, etc.) and to the number of decimal places specified in this part or in reporting formats and procedures, whichever is more precise.

(3) Reported volumes must be temperature-corrected in accordance with § 1090.1350(d).

(4) Report values as specified in § 1090.1335(e).

(b) English language. All reports submitted under this subpart must be submitted in English.

(c) Report deadlines. All annual, batch, and credit transaction reports required under this subpart, except attest engagement reports, must be submitted by March 31 for the preceding compliance period (e.g., reports covering the calendar year 2021 must be submitted to EPA by no later than March 31, 2022). Attest engagement reports must be submitted by June 1 for the preceding compliance period (e.g., attest engagement reports covering calendar year 2021 must be submitted to EPA by no later than June 1, 2022). Independent survey quarterly reports must be submitted by the deadlines in Table 1 to paragraph (a)(4) in § 1090.925.

(d) RCO submission. Reports must be signed and submitted by an RCO or their delegate of the RCO.

(a) Annual compliance demonstration for sulfur. For each compliance period, a gasoline manufacturer must submit a report for each of their facilities that includes all the following information:

(1) Company-level reporting. For the company, as applicable:

(i) The EPA-issued company and facility identifiers.

(ii) Provide information for sulfur credits, and separately by compliance period of creation, as follows:

(A) The number of sulfur credits owned at the beginning of the compliance period.

(B) The number of sulfur credits that expired at the end of the compliance period.

(C) The number of sulfur credits that will be carried over into the next compliance period.

(D) Any other information as EPA may require in order to administer reporting systems.

(2) Facility-level reporting. For each refinery or importer, as applicable:

(i) The EPA-issued company and facility identifiers.

(ii) The compliance sulfur value, per § 1090.700(a)(1), in ppm-gallons.

(iii) The total volume of gasoline produced or imported, in gallons.

(iv) Provide information for sulfur credits, and separately by compliance period of creation, as follows:

(A) The number of sulfur credits generated during the compliance period.

(B) The number of sulfur credits retired during the compliance period.

(C) The sulfur credit deficit that was carried over from the previous compliance period.

(D) The sulfur credit deficit that will be carried over into the next compliance period.

(E) The total sulfur deficit from downstream BOB recertification, per § 1090.740(b)(2).

(v) The unadjusted average sulfur concentration, per § 1090.745(b), in ppm.

(vi) The net average sulfur concentration, per § 1090.745(c), in ppm.

(vii) Any other information as EPA may require in order to administer reporting systems.

(b) Annual compliance demonstration for benzene. For each compliance period, a gasoline manufacturer must submit a report for each of their facilities that includes all the following information:

(1) Company-level reporting. For the company, as applicable:

(i) The EPA-issued company and facility identifiers and compliance level.

(ii) Provide information for benzene credits, and separately by compliance period of creation, as follows:

(A) The number of benzene credits owned at the beginning of the compliance period.

(B) The number of benzene credits that expired at the end of the compliance period.

(C) The number of benzene credits that will be carried over into the next compliance period.

(D) Any other information as EPA may require in order to administer reporting systems.

(2) Facility-level reporting. For each fuel manufacturing facility or importer, as applicable:

(i) The EPA-issued company and facility identifiers.

(ii) The compliance benzene value, per § 1090.700(b)(1)(i), in benzene gallons.

(iii) The total volume of gasoline produced or imported, in gallons.

(iv) The average benzene concentration, per § 1090.700(b)(3), in percent volume. For an importer, report the average benzene concentration for each aggregated import facility.

(v) The net average benzene concentration, per § 1090.745(d), in percent volume.

(vi) Provide information for benzene credits, and separately by compliance period of creation, as follows:

(A) The number of benzene credits generated during the compliance period.

(B) The number of benzene credits retired during the compliance period.

(C) The benzene credit deficit that was carried over from the previous compliance period

(D) The benzene credit deficit that will be carried over into the next compliance period.

(E) The total benzene deficit from downstream BOB recertification, per § 1090.740(b)(4).

(vii) Any other information as EPA may require in order to administer reporting systems.

(c) Batch reporting. A gasoline manufacturer must report the following information for each of their facilities on a per-batch basis for gasoline and gasoline regulated blendstocks:

(1) For all gasoline for which the gasoline manufacturer has not accounted for oxygenate added downstream under § 1090.710:

(i) The EPA-issued company and facility identifiers.

(ii) The batch number.

(iii) The date the batch was produced or imported.

(iv) The batch volume, in gallons.

(v) The designation of the gasoline as RFG, CG, RFG “Intended for Oxygenate Blending”, or CG “Intended for Oxygenate Blending”.

(vi) The tested sulfur content of the batch separately for per-gallon and average compliance, in ppm, and the test method used to measure the sulfur content.

(vii) The tested benzene content of the batch, as a volume percentage, and the test method used to measure the benzene content.

(viii) For all batches of summer gasoline:

(A) The applicable RVP standard, as specified in § 1090.215.

(B) The tested RVP of the batch, in psi, and the test method used to measure the RVP. If the gasoline is Summer RFG that is designated as “Intended for Oxygenate Blending” under § 1090.1010(a)(4), report the tested RVP for the hand blend.

(ix) If the gasoline contains oxygenate, the type and tested content of each oxygenate, as a volume percentage, and the test method used to measure the content of each oxygenate.

(2) For BOB for which the gasoline manufacturer has accounted for oxygenate added downstream under § 1090.710:

(i) The EPA-issued company and facility identifiers.

(ii) The batch identification.

(iii) The date the batch of BOB was produced or imported.

(iv) The batch volume, in gallons. This volume is the sum of the produced or imported BOB volume plus the anticipated volume from the addition of oxygenate downstream that the gasoline manufacturer specified to be blended with the BOB.

(v) The designation of the BOB (CBOB or RBOB) used to prepare the hand blend of BOB and oxygenate under § 1090.1340.

(vi) The tested sulfur content for both the BOB and the hand blend of BOB and oxygenate prepared under § 1090.1340, and the test method used to measure the sulfur content.

(vii) The tested benzene content for the hand blend of BOB and oxygenate prepared under § 1090.1340, and the test method used to measure the benzene content.

(viii) For all batches of summer BOB:

(A) The applicable RVP standard, as specified in § 1090.215, for the neat CBOB, or hand blend of RBOB and oxygenate prepared under § 1090.1340.

(B) The tested RVP for the neat CBOB or hand blend of RBOB and oxygenate prepared under § 1090.1340, in psi, and the test method used to measure the RVP.

(ix) The type and content of each oxygenate, as a volume percentage, in the hand blend of BOB and oxygenate prepared under § 1090.1340, and, if measured, the test method used for each oxygenate.

(3) For blendstock added to PCG by a gasoline manufacturer complying by subtraction under § 1090.1320(a)(1):

(i) For the PCG prior to the addition of blendstock:

(A) The EPA-issued company and facility identifiers for the facility at which the PCG is blended to produce a new batch.

(B) The batch number assigned by the facility at which the PCG is blended to produce a new batch.

(C) The date the batch was received or, for PCG that was not received from another company, the date the PCG was designated to be used to produce a new batch of gasoline.

(D) The batch volume, including the volume of any oxygenate that would have been added to the PCG, as a negative number in gallons.

(E) The designation of the PCG.

(F) The tested sulfur content of the batch, in ppm, and the test method used to measure the sulfur content. If the PCG is a BOB, report the tested sulfur content of the hand blend prepared under § 1090.1340.

(G) The tested benzene content of the batch, as a volume percentage, and the test method used to measure the benzene content. If the PCG is a BOB, report the tested benzene content of the hand blend prepared under § 1090.1340.

(H) For all batches of summer gasoline or BOB:

(1) The applicable RVP standard, as specified in § 1090.215.

(2) The tested RVP of the batch, in psi, and the test method used to measure the RVP.

(I) If the PCG contains oxygenate, the type and tested content of each oxygenate, as a volume percentage, and the test method used to measure the content of each oxygenate.

(J) Identification of the batch as PCG.

(ii) For the batch of gasoline or BOB produced using PCG and blendstock:

(A) For batches of finished gasoline or neat BOB, all the information specified in paragraph (c)(1) of this section.

(B) For batches of BOB in which the oxygenate to be blended with the BOB is included in the gasoline manufacturer's compliance calculations, all the information specified in paragraph (c)(2) of this section.

(4) For blendstock(s) added to PCG by a gasoline manufacturer complying by addition under § 1090.1320(a)(2), report each blendstock as a separate batch and all the following:

(i) For the blendstock, the sulfur content and benzene content of the batch.

(ii) For batches produced by adding blendstock to PCG, the sulfur content, oxygenate type and amount (unless not required under § 1090.1310(e)), and for summer gasoline, RVP, of the batch.

(5) For certified butane blended by a certified butane blender or certified pentane blended by a certified pentane blender:

(i) For the certified butane or certified pentane batch:

(A) The batch number.

(B) The date the batch was received by the blender.

(C) The volume of certified butane or certified pentane blended, in gallons.

(D) The designation of the batch (certified butane or certified pentane).

(E) The volume percentage of butane in butane batches, or pentane in pentane batches, provided by the certified butane or certified pentane supplier.

(F) The sulfur content of the batch, in ppm, provided by the certified butane or certified pentane supplier.

(G) The benzene content of the batch, in volume percent, provided by the certified butane or certified pentane supplier.

(ii) For the batch of blended product (i.e., PCG plus butane or PCG plus pentane):

(A) The batch number.

(B) The date the batch was produced.

(C) The batch volume, in gallons.

(D) The designation of the blended product.

(E) For a new batch of gasoline (e.g., a blended gasoline containing certified butane and PCG) that is summer gasoline or summer BOB, the tested RVP of the batch, in psi, and the test method used to measure the RVP.

(6) For gasoline produced by adding any blendstocks to TGP:

(i) For each batch of gasoline produced with TGP, the sulfur content and for summer gasoline, RVP, of the batch.

(ii) For blendstocks added to TGP, a transmix processor or blending manufacturer must treat the TGP like PCG and report one of the following:

(A) The information specified in paragraph (c)(3) of this section.

(B) The information specified in paragraph (c)(4) of this section.

(7) For GTAB:

(i) The EPA-issued company and facility identifiers.

(ii) The batch number.

(iii) The date the batch was imported.

(iv) The batch volume, in gallons.

(v) The designation of the product as GTAB.

(8) For each batch of gasoline produced by a transmix processor or blending manufacturer from only TGP or both TGP and PCG under § 1090.505:

(i) The EPA-issued company and facility identifiers.

(ii) The batch number.

(iii) The date the batch was produced.

(iv) The batch volume, in gallons.

(v) The designation of the gasoline.

(vi) The tested sulfur content of the batch, in ppm, and the test method used to measure the sulfur content.

(vii) For summer gasoline:

(A) The applicable RVP standard in § 1090.215.

(B) The tested RVP of the batch, in psi, and the test method used to measure the RVP.

(9) Any other information as EPA may require in order to administer reporting systems.

(d) Credit transactions. Any party that is required to demonstrate annual compliance under paragraph (a) or (b) of this section must submit information related to individual transactions involving sulfur and benzene credits, including all the following:

(1) The generation, purchase, sale, or retirement of such credits.

(2) If any credits were obtained from or transferred to other fuel manufacturers, and for each other party, their name and EPA-issued company identifier, the number of credits obtained from or transferred to the other party, and the year the credits were generated.

(3) Any other information as EPA may require in order to administer reporting systems.

A party that recertifies BOB under § 1090.740 must report the information of this section, as applicable.

(a) Batch reporting. (1) A party that recertifies a BOB under § 1090.740 with less oxygenate than specified by the BOB manufacturer must report the following for each batch:

(i) The EPA-issued company and facility identifiers for the recertifying party.

(ii) The batch number assigned by the recertifying party.

(iii) The date the batch was recertified.

(iv) The batch volume, as a negative number in gallons. The volume is the amount of oxygenate that the recertifying gasoline manufacturer did not blend with the BOB.

(v) The designation of the batch.

(vi) A sulfur content of 11 ppm.

(vii) A benzene content of 0.68 volume percent.

(viii) The type and content of each oxygenate, as a volume percentage.

(ix) The sulfur deficit for the batch calculated under § 1090.740(b)(1).

(x) The benzene deficit for the batch calculated under § 1090.740(b)(3).

(2) A party that recertifies a BOB under § 1090.740 with more oxygenate than specified by the BOB manufacturer does not need to report the batch.

(b) Annual sulfur and benzene compliance reporting. A party that recertifies a BOB under § 1090.740 must include any deficits incurred from recertification in reports under § 1090.905(a) and (b).

(c) Credit transactions. A party that recertifies a BOB under § 1090.740 must report any credit transactions under § 1090.905(d).

An oxygenate producer, for each of their production facilities, or an importer for the oxygenate they import, must submit a report for each compliance period that includes all the following information:

(a) The EPA-issued company and facility identifiers.

(b) The total volume of oxygenate produced or imported.

(c) For each batch of oxygenate produced or imported during the compliance period, all the following:

(1) The batch number.

(2) The date the batch was produced or imported.

(3) One of the following product types:

(i) Denatured ethanol using certified ethanol denaturant complying with § 1090.275.

(ii) Denatured ethanol from non-certified ethanol denaturant.

(iii) A specified oxygenate other than ethanol (e.g., isobutanol).

(4) The volume of the batch, in gallons.

(5) The tested sulfur content of the batch, in ppm, and the test method used to measure the sulfur content.

(d) Any other information as EPA may require in order to administer reporting systems.

A certified pentane producer must submit a report for each facility at which certified pentane was produced or imported that contains all the following information:

(a) The EPA-issued company and facility identifiers.

(b) For each batch of certified pentane produced or imported during the compliance period, all the following:

(1) The batch number.

(2) The date the batch was produced or imported.

(3) The batch volume, in gallons.

(4) The tested pentane content of the batch, as a volume percentage, and the test method used to measure the pentane content.

(5) The tested sulfur content of the batch, in ppm, and the test method used to measure the sulfur content.

(6) The tested benzene of the batch, as a volume percentage, and the test method used to measure the benzene content.

(7) The tested RVP of the batch, in psi, and the test method used to measure the RVP.

(c) Any other information as EPA may require in order to administer reporting systems.

(a) General procedures. An independent surveyor must meet the following requirements:

(1) Electronically submit any plans, notifications, or reports required under this part using forms and procedures specified by EPA.

(2) For each report required under this section, affirm that the survey was conducted in accordance with an EPA-approved survey plan and that the survey results are accurate.

(3) Include EPA-issued company identifiers on each report required under this section.

(4) Submit quarterly reports required under paragraphs (b) and (d) of this section by the following deadlines:

(b) NFSP quarterly reporting. An independent surveyor conducting the NFSP under § 1090.1405 must submit the following information quarterly, as applicable:

(1) For each retail outlet sampled by the independent surveyor:

(i) The identification information for the retail outlet, as assigned by the surveyor in a consistent manner and as specified in the survey plan.

(ii) The displayed fuel manufacturer brand name at the retail outlet, if any.

(iii) The physical location (i.e., address) of the retail outlet.

(2) For each gasoline sample collected by the independent surveyor:

(i) A description of the labeling of the fuel dispenser(s) (e.g., “E0”, “E10”, “E15”, etc.) from which the independent surveyor collected the sample.

(ii) The date and time the independent surveyor collected the sample.

(iii) The test results for the sample, and the test methods used, as determined by the independent surveyor, including the following parameters:

(A) The oxygen content, in weight percent.

(B) The type and amount of each oxygenate, by weight and volume percent.

(C) The sulfur content, in ppm.

(D) The benzene content, in volume percent.

(E) The specific gravity.

(F) The RVP in psi, if tested.

(G) The aromatic content in volume percent, if tested.

(H) The olefin content in volume percent, if tested.

(I) The distillation parameters, if tested.

(3) For each diesel sample collected at a retail outlet by the independent surveyor:

(i) A description of the labeling of the fuel dispenser(s) (e.g., “ULSD”) from which the independent surveyor collected the sample.

(ii) The date and time the independent surveyor collected the sample.

(iii) The tested sulfur content of the sample, and the test method used, as determined by the independent surveyor, in ppm.

(4) Any other information as EPA may require in order to administer reporting systems.

(c) NFSP annual reporting. An independent surveyor conducting the NFSP under § 1090.1405 must submit the following information annually by March 31.

(1) An identification of the parties that participated in the survey during the compliance period.

(2) An identification of each geographic area included in a survey.

(3) Summary statistics for each identified geographic area, including the following:

(i) The number of samples collected and tested.

(ii) The mean, median, and range expressed in appropriate units for each measured gasoline and diesel parameter.

(iii) The standard deviation for each measured gasoline and diesel parameter.

(iv) The estimated compliance rate for each measured gasoline and diesel parameter subject to a per-gallon standard in subpart C or D of this part.

(v) A summary of potential non-compliance issues.

(4) Any other information as EPA may require in order to administer reporting systems.

(d) NSTOP quarterly reporting. An independent surveyor conducting the NSTOP under § 1090.1450 must submit the following information quarterly, as applicable:

(1) For each gasoline manufacturing facility sampled by the independent surveyor:

(i) The EPA-issued company and facility identifiers for the gasoline manufacturer and the gasoline manufacturing facility.

(ii) [Reserved]

(2) For each gasoline sample collected by the independent surveyor:

(i) The designation of the gasoline.

(ii) The date and time the independent surveyor collected the sample.

(iii) The batch number or the sample identification number as assigned by the independent surveyor in a consistent manner and as specified in the survey plan.

(iv) A description of any instance in which the gasoline manufacturer did not follow the applicable sampling procedures.

(v) The test results for the sample, and the test methods used, as determined by the independent surveyor, including the following parameters:

(A) The sulfur content, in ppm.

(B) The benzene content, in volume percent.

(C) The RVP in psi, if tested.

(vi) The test results for the sample, and the test methods used, as determined by the gasoline manufacturer, including the following parameters:

(A) The sulfur content, in ppm.

(B) The benzene content, in volume percent.

(C) The RVP in psi, if tested.

(vii) If available, the test results for the sample, and the test methods used, as determined by EPA's National Vehicle and Fuel Emissions Laboratory, including the following parameters:

(A) The sulfur content, in ppm.

(B) The benzene content, in volume percent.

(C) The RVP in psi, if tested.

(viii) The determined site precision under § 1090.1450(c)(10)(i) and the test performance index under § 1090.1450(c)(10)(ii) for each method and instrument that the gasoline manufacturer used to test the sample.

(ix) The reproducibility of each method that the gasoline manufacturer used to test the sample.

(x) Any applicable correlation equations used to compare the gasoline manufacturer's test results to the independent surveyor's test results.

(3) Any other information as EPA may require in order to administer reporting systems.

(a) Attest engagement reports required under subpart S of this part must be submitted by an independent auditor registered with EPA and associated with a company, or companies, through registration under subpart I of this part. Each attest engagement must clearly identify the company and compliance level (e.g., facility), time period, and scope covered by the report. Attest engagement reports covered by this section include those required under this part, and under 40 CFR part 80, subpart M, beginning with the report due June 1, 2022.

(b) An attest engagement report must be submitted to EPA covering each compliance period by June 1 of the following calendar year. The auditor must make the attest engagement available to the company for which it was performed.

(c) The attest engagement must comply with subpart S of this part and the attest engagement report must clearly identify the methodologies followed and any findings, exceptions, and variances.

(d) A single attest engagement submission by the auditor may include procedures performed under this part and under 40 CFR part 80, subpart M. If a single submission method is used, the auditor must clearly and separately describe the procedures and findings for each program.

(e) The auditor must submit written acknowledgement from the RCO that the gasoline manufacturer has reviewed the attest engagement report.

(a) Batch reporting. (1) For each compliance period, a ULSD manufacturer must submit the following information:

(i) The EPA-issued company and facility identifiers for the ULSD manufacturer.

(ii) The highest sulfur content observed for a batch of ULSD produced during the compliance period on a company level, in ppm.

(iii) The average sulfur concentration of all batches produced during the compliance period on a company level, in ppm.

(iv) A list of all batches of ULSD that exceeded the sulfur standard in § 1090.305(b) by facility. For each such batch, report the following:

(A) The batch number.

(B) The date the batch was produced.

(C) The volume of the batch, in gallons.

(D) The sulfur content of the batch, in ppm.

(E) The corrective action taken, if any.

(b) [Reserved]