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07/25/2021
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[Editor’s Note: This section is removed and reserved effective January 1, 2022.]
In addition to the requirements for attest engagements that apply to refiners and importers under§§80.125through 80.130, and§80.1030, the attest engagements for refiners and importers applicable to this subpart J shall include the following procedures and requirements each year, which should be applied separately to reformulated gasoline (and RBOB, combined) and conventional gasoline:
(a) Obtain the EPA toxics baseline approval letter for the refinery to determine the refinery's applicable baseline toxics value and baseline toxics volume under§80.915.
(b) Obtain a written representation from the company representative stating the toxics value(s) that the company used as its baseline(s) and agree that number to paragraph (a) of this section.
(c) Obtain and read a copy of the refinery's or importer's annual toxics reports per §§ 1A80.75(e) and 80.105 filed with EPA for the year to determine the compliance baseline and incremental volume.
(d) Agree the yearly volume of gasoline reported to EPA in the toxics reports with the inventory reconciliation analysis under§80.128.
(e) Calculate the annual average toxics value level for each type of gasoline specified at§80.815(b)and agree the applicable values with the values reported to EPA.
(f) Calculate the difference between the yearly volume of gasoline reported to EPA and the baseline volume, if applicable, to determine the yearly incremental volume and agree that value with the value reported to EPA.
(g) Calculate the compliance baseline per§80.850, and agree that value with the value reported to EPA.
(h) Beginning January 1, 2011, or January 1, 2015 for small refiners approved per§80.1340, the requirements of this section shall apply only to gasoline that is not subject to the benzene standard of§80.1230, pursuant to the provisions of§80.1235.
[66 FR 17263, Mar. 29, 2001, as amended at 72 FR 8544, Feb. 26, 2007; 85 FR 78467, Dec. 4, 2020]
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Copyright 2024 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.