§ 1090.900 General provisions.

(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 attestation 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). Attestation engagement reports must be submitted by June 1 for the preceding compliance period (e.g., attestation 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 the RCO or their delegate.