{longname}  Q168. Am I required to report under subpart MM even though my refinery does not input any crude oil?
{longname}

A168.  No, a refinery that only inputs unfinished petroleum products would not  meet the definition of refinery in §98.390 and would not be required to  report under subpart MM. However, if you import or export petroleum  products or NGLs at an amount equal to or greater than 25,000 metric  tons of CO2, you are subject to reporting as an importer or exporter  under subpart MM. Note that all refineries are subject to reporting  under subpart Y (regardless of what materials they input) and possibly  other subparts (e.g., subpart C). Please see Table A-5 of Part 98 (Subpart A) for 98.2(a)(4).

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Source: This question and answer was derived from a Legacy FAQ

Approval / Publishing History: Version 1 

Expiration : None none

Relevant Subparts:  Subpart MM
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