40 C.F.R. § 98.382
GHGs to report.
Cite as 40 C.F.R. § 98.382 (2026)
Suppliers of coal-based liquid fuels must report the CO 2 emissions that would result from the complete combustion or oxidation of fossil-fuel products (besides coal or crude oil) produced, used as feedstock, imported, or exported during the calendar year. Additionally, producers must report CO 2 emissions that would result from the complete combustion or oxidation of any biomass co-processed with fossil fuel-based feedstocks. [81 FR 89267, Dec. 9, 2016]