1. (a) Online Reporting. The annual compliance and quarterly fuel transactions reports must be submitted using the LRT-CBTS. Prior to use, a fuel reporting entity must first register in the LRT-CBTS pursuant to section 95483.2.

   The fuel reporting entity is solely responsible for ensuring that the Executive Officer receives its quarterly fuel transactions reports and annual compliance reports by the deadlines specified in this section. The Executive Officer shall not be responsible for failure of electronically submitted reports to be transmitted to the Executive Officer. The reports must contain a statement attesting to the report's accuracy and validity. The Executive Officer shall not deem an electronically submitted report to be valid unless the report is accompanied by a digital signature that meets the requirements of California Code of Regulations, title 2, sections 22000 et seq.

2. (b) Reporting Frequency and Deadlines.

   1. (1) Quarterly Fuel Transactions Data: The data for the quarterly fuel transactions report for each fuel type must be uploaded in the LRT-CBTS within the first 45 days after the end of the quarter. During the subsequent 45 days, fuel reporting entities shall use the reconciliation tools provided in the LRT-CBTS and in conjunction with business partners to complete any necessary report corrections, if applicable.

   2. (2) Quarterly Fuel Transactions Reports. Unless expressly provided elsewhere in this subarticle, quarterly fuel transactions reports must be submitted in LRT-CBTS by:

      1. (A) The reporting entity submits a correction request in writing as specified by section 95491(h) requesting acceptance of a late submittal of an unsubmitted report for partial credit generation under this subsection; and

      2. (B) The reporting entity submits one complete and accurate report via the late submittal process.

         For each business day after the reporting deadline and the late submittal date, the Executive Officer will deduct, pursuant to the default prohibition on retroactive credit claims in section 95486(a)(2), 25 percent of the total credit issuance that would have occurred with a timely submission.

         Each late submittal request is subject to Executive Officer review and approval. Permission to submit a late report under this subsection does not preclude enforcement based on misreporting or other reporting violations.

      June 30 -- for the first calendar quarter covering January through March;

      September 30 -- for the second calendar quarter covering April through June;

      December 31 -- for the third calendar quarter covering July through September; and

      March 31 -- for the fourth calendar quarter of the prior year covering October through December.

      As a partial and limited exception to the prohibition on retroactive credit claims in section 95486(a)(2), the Executive Officer shall issue a percentage of the credits that would have been generated by a timely quarterly fuel transactions report up to three business days after the reporting deadline if the following conditions are met:

   3. (3) Annual Compliance Reports. An annual compliance report for the prior calendar year must be submitted in LRT-CBTS by April 30 of each year.

3. (c) General Reporting Requirements for Quarterly Fuel Transactions Reports. For each of its transportation fuels, a fuel reporting entity must submit a quarterly fuel transactions report that contains the information specified below and summarized in Table 11:

   1. (1) All applicable transaction types listed for each fuel type in section 95491(d) below and defined in section 95481 must be included in each quarterly fuel transactions report.
   2. (2) Information that must be reported are as follows: Organization FEIN, Reporting Period (year and quarter), FPC, Fuel Amount, Transaction Type, Transaction Date, Business Partner (if applicable), Aggregated Transaction Indicator, Fuel Application, Production Company ID and Facility ID (if applicable).

4. (d) Specific Reporting Requirements for Quarterly Fuel Transactions Reports. In addition to all requirements specified in section 95491(c), for each of its transportation fuels, a fuel reporting entity must submit a quarterly fuel transactions report that contains the information specified below and summarized in Table 11:

   1. (1) Specific Quarterly Reporting Parameters for Liquid Fuels including Gasoline, Diesel, Diesel Fuel Blends, Alternative Fuels, and Alternative Jet Fuel.

      1. (A) The applicable transaction types, defined in section 95481, are as follows: Production in California, Production for Import, Import, Purchased with Obligation, Purchased without Obligation, Sold with Obligation, Sold without Obligation, Export, Loss of Inventory, Gain of Inventory, and Not Used for Transportation. The transaction type “Production for Import” is to be reported by out-of-state producers who choose to be the first fuel reporting entity for fuel imported into California. The transaction type “Import” is to be reported by non-producers who choose to be the first fuel reporting entity for out-of-state fuel imported into California. The following information are to be reported:

         1. 1. Production Company ID and Facility ID for each blendstock. CARBOB and diesel fuel are exempt from this requirement.
         2. 2. The certified fuel pathway code (FPC) of each blendstock.
         3. 3. The volume (in gal) of each blendstock per reporting period. For purposes of this provision only, except as provided in subsection 4. below, the fuel reporting entity may report the total volume of each blendstock aggregated for each distinct carbon intensity value (e.g., X gallons of blendstock with A-gCO₂e/MJ, Y gallons of blendstock with B gCO₂e/MJ).
         4. 4. A producer of CARBOB, gasoline, or diesel fuel must report, for each of its refineries, the MCON or other crude oil name designation, volume (in gal), and Country (or State) of origin for each crude supplied to the refinery during the quarter.

      2. (B) Temperature Correction. All liquid fuel volumes reported in the LRT-CBTS must be adjusted to standard temperature conditions of 60°F as follows:

         1. 1. For ethanol, the following formula must be used:

            V_s,e = V_a,e x (-- 0.0006301 x T + 1.0378)

            where:

            V_s,e is the standardized volume of ethanol at 60°F, in gallons;

            V_a,e is the actual volume of ethanol, in gallons; and

            T is the actual temperature of the batch, in °F.

         2. 2. For biodiesel, one of the following two methodologies must be used:

            1. a. V_s,b = V_a,b x (-- 0.00045767 x T + 1.02746025)

               where:

               V_s,b is the standardized volume of biodiesel at 60°F, in gallons;

               V_a,b is the actual volume of biodiesel, in gallons; and

               T is the actual temperature of the batch, in °F.

            2. b. The standardized volume of biodiesel at 60°F, in gallons, as calculated from the use of the American Petroleum Institute Refined Products Table 6B, as referenced in ASTM D1250-08 (Reapproved 2013), which is incorporated herein by reference, or by comparable means that can be demonstrated to a verifier or the Executive Officer to be consistent with these standard methods.
         3. 3. For other liquid fuels, the volume correction to standard conditions must be calculated by the methods described in the American Petroleum Institute (API) Manual of Petroleum Measurement Standards Chapter 11 -- Physical Properties Data (May 2004), the ASTM Standard Guide for Use of the Petroleum Measurement Tables, ASTM D1250-08 (Reapproved 2013), or the API Technical Data Book -- Petroleum Refining Chapter 6 -- Density (Sixth Edition, April 1997), all three of which are incorporated herein by reference, or by comparable means that can be demonstrated to a verifier or the Executive Officer to be consistent with these standard methods.

      3. (C) Fuel Pathway Allocation for Produced Fuel. If a fuel production facility simultaneously processes multiple feedstocks, the producer or fuel reporting entity must associate each portion of the total fuel produced with processed feedstock during each reporting period (calendar quarter). Feedstock quantities must not be counted more than once for any fuel produced. The fuel reporting entity must use one of the following methods to allocate feedstock to the quantities of produced fuel reported under each certified FPC.

         1. 1. The quantity of fuel reported for a fuel pathway code must be determined using the following method:

            1. b. If the actual quantity of fuel produced during a reporting period is greater than the quantity calculated using a. above, and all feedstocks in inventory and received by the production facility during the reporting period were included in the fuel pathway application, the excess fuel must be reported under a fuel pathway with the highest CI among all pathways certified for the fuel production facility.

            a.

            

            where:

            

            is the quantity of produced fuel with a fuel pathway i at a production facility during reporting period n;

            Y_{average yield} is the facility's average production yield for all feedstocks as determined during pathway certification; and

            

            is the quantity of feedstock counted as processed for a fuel pathway i at a production facility during reporting period n and the quantity of feedstock inventory associated with the fuel pathway i must be greater than or equal to zero at the end of each reporting period.

         2. 2. Paragraph 1. above notwithstanding, a different allocation methodology may be used with the Executive Officer approval. The methodology must be submitted to the Executive Officer at the time of fuel pathway application and be included in the monitoring plan for verifier's review.
         3. 3. Facilities with multiple certified fuel pathways that do not use feedstock inventory accounting must include chemical analysis data supporting the calculated yield (i.e. the converted fraction of measured feedstock) in annual Fuel Pathway Reports. The producer or fuel reporting entity must use the yield calculated from the most recent prior analysis to determine the quantities of fuel to allocate to each FPC.

      4. (D) Exports. If fuel reported in the LRT-CBTS is subsequently exported out of California, the export must be reported in the LRT-CBTS by the entity responsible for reporting export as described in subsection 95483(a).

         1. 1. Reporting Fuel Blends. When reporting export of fuel blends, the amount of each blendstock shall be reported in the LRT-CBTS. If the accurate blend percentage of each blendstock is not known then default blend percentage values provided on the LCFS website shall be used for reporting the exports. Default blend percentage values are based on prior year average values.
         2. 2. Substitute Pathways. When an FPC is not available for reporting a fuel in the LRT-CBTS, a fuel reporting entity must use the Substitute pathway corresponding to its fuel type, pursuant to section 95488.9(d).

   2. (2) Specific Quarterly Reporting Parameters for Natural Gas (including CNG, LNG, and L-CNG). For each fueling facility to which CNG, LNG, and L-CNG, is supplied as a transportation fuel:

      1. (A) The quantity of fuel dispensed must be reported per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “NGV Fueling.” For CNG and L-CNG, the quantity of fuel dispensed (in Therms at Higher Heating Value (HHV)) per reporting period separately for all light/medium-duty vehicles (LDV & MDV), for heavy-duty vehicles with compression ignition engines (HDV-CIE), and for heavy-duty vehicles with spark ignition engines (HDV-SIE). For LNG, the volume of fuel dispensed (in gal) per reporting period separately for all LDV/MDV, for HDV-CIE, and for HDV-SIE.
      2. (B) For Bio-CNG, Bio-LNG, and Bio-L-CNG: Biomethane production Company ID and Facility ID.
      3. (C) The total quantity of fuel, summed across all FPCs, dispensed for transportation purpose through the FSE during the reporting period.
      4. (D) When the vehicle application is unknown, for the purpose of reporting, a fueling event of less than 3,500 MJ (30 gasoline gallon equivalents) of fuel dispensed must be reported as NGV Fueling of LDV/MDV. A fueling event of 3,500 MJ or more must be reported as NGV Fueling of HDV.

   3. (3) Specific Quarterly Reporting Parameters for Electricity used as a Transportation Fuel.

      1. (A) For Non-Metered Residential EV charging.

         1. 1. Within the first 45 days after the end of the quarter, the EDU must provide the Executive Officer Daily Average EV Electricity Use data for the calculation of credits for non-metered charging from the prior quarter. The Executive Officer shall use the method set forth in section 95486.1(c)(1), to calculate any credits generated for the quarter and place them into the EDU's LRT-CBTS account.

      2. (B) For Metered Residential EV charging.

         1. 1. For generating base credits, the quantity of electricity (in kWh) used for residential EV charging must be reported per FSE, as set forth in section 95483.2(b), using the Lookup Table pathway for California Average Grid Electricity and with transaction type “EV Charging -- Grid.”

         2. 2. For generating incremental credit for low-CI electricity, the quantity of electricity (in kWh) used for residential EV charging must be reported per FSE, as set forth in section 95483.2(b), using a certified FPC and with transaction type “EV Charging -- Non-Grid”, and the following requirements must be met:

            1. a. The reporting entity must be able to provide to the Executive Officer records, upon request, demonstrating that the low-CI electricity is supplied (including through book-and-claim accounting) to the same residences where the EV charging is taking place and during the period for which incremental credits are generated, and that any renewable energy certificates associated with the low-CI electricity were retired in the WREGIS for the purpose of LCFS credit generation;
            2. b. Records must be provided to the Executive Officer, upon request, demonstrating an EV is owned or leased by an individual dwelling at the claimed residence; and
            3. c. Only a single entity can generate incremental credits using a low-CI pathway for the same FSE. If two or more entities report for the same FSE to generate incremental credits, no incremental credits will be issued for that FSE.

         3. 3. For generating incremental credit for smart charging, the quantity of electricity (in kWh) used for residential EV charging must be reported per FSE, as set forth in section 95483.2(b), using the smart charging pathway CI values and with transaction type “EV Charging -- Smart Charging”, and the following requirements must be met:

            1. a. The quantity of electricity used for each hourly window, as per Table 7-2 in section 95488.5(f), must be reported;
            2. b. The reporting entity must be able to provide documentation showing the quantity of electricity used during a reporting period broken down by hourly windows upon request by the Executive Officer; and
            3. c. Only a single entity can generate incremental credits for smart charging for the same FSE.

      3. (C) For Non-Residential EV Charging.

         1. 1. For generating credit using grid electricity, the quantity of electricity (in kWh) used for EV charging must be reported per FSE, as set forth in section 95483.2(b), using the Lookup Table pathway for California Average Grid Electricity and with transaction type “EV Charging -- Grid.”

         2. 2. For generating credit using any low-CI electricity, the quantity of electricity (in kWh) used for EV charging must be reported per FSE, as set forth in section 95483.2(b), using a certified FPC and with transaction type “EV Charging -- Non-Grid”, and the following requirements must be met:

            1. a. The reporting entity must be able to provide to the Executive Officer records, upon request, demonstrating that the low-CI electricity is supplied (including through book-and-claim accounting) to the FSE during the period for which incremental credits are generated, and that any renewable energy certificates associated with the low-CI electricity were retired in the WREGIS for the purpose of LCFS credit generation.

         3. 3. For generating credit for smart charging, the quantity of electricity (in kWh) used for EV charging must be reported per FSE, as set forth in section 95483.2(b), using the smart charging pathway CI values and with transaction type “EV Charging -- Smart Charging”, and the following requirements must be met:

            1. a. The quantity of electricity used for each hourly window, as per Table 7-2 in section 95488.5(f), must be reported;
            2. b. The reporting entity must be able to provide documentation showing the quantity of electricity used during a reporting period broken down by hourly windows upon request by the Executive Officer; and
            3. c. Records must be provided to the Executive Officer, upon request, demonstrating the FSE was enrolled in a Time-of-Use rate plan during the reporting period, if offered by the LSE.
      4. (D) For Fixed Guideway Systems. The quantity of electricity used for transit propulsion (in kWh) must be reported per FSE with a certified FPC and with transaction type “Fixed Guideway Electricity Fueling.” FSE ID is assigned by system during the registration as specified in section 95843.2(b)(8).
      5. (E) For Electric Forklifts. Beginning with 2026 reporting, the quantity of electricity used (in kWh) dispensed must be reported per FSE, as set forth in section 95483.2(b)(8), with a certified FPC and with transaction type “Forklift Electricity Fueling.” Before 2026, the quantity of electricity may be estimated using a CARB approved methodology. The reporting entity must report the number of electric forklifts in the fleet.
      6. (F) For Electric Transport Refrigeration Unit. The quantity of electricity (in kWh) dispensed must be reported per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “eTRU Fueling.”
      7. (G) Electric Cargo Handling Equipment. The quantity of electricity (in kWh) dispensed must be reported per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “eCHE Fueling.”
      8. (H) Electric Power for Ocean-going Vessel. The quantity of electricity (in kWh) dispensed must be reported per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “eOGV Fueling.”
      9. (I) Other Electric Transportation Applications. The quantity of electricity (in kWh) dispensed must be reported per FSE with a certified FPC and with transaction type made available by Executive Officer pursuant to section 95488.7.

   4. (4) Specific Quarterly Reporting Parameters for Hydrogen Used as a Transportation Fuel.

      1. (A) The quantity (in kg) of hydrogen fuel dispensed per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “FCV Fueling” by vehicle weight category: LDV & MDV and HDV.
      2. (B) For hydrogen fuel cell forklifts, the amount of hydrogen fuel dispensed (in kg) per FSE with a certified FPC and with transaction type “Forklift Hydrogen Fueling.”
      3. (C) Production Company ID and Facility ID.
      4. (D) For hydrogen reported with a pathway that utilizes book-and-claim accounting for electricity as specified in section 95488.8(i)(1)(C), the reporting entity must be able to provide to the Executive Officer records, upon request, demonstrating that the low-CI electricity is supplied (including through book-and-claim accounting) to the FSE during the period, and that any renewable energy certificates associated with the low-CI electricity were transferred from the fuel pathway holder to the reporting entity and retired for the purpose of LCFS credit generation.

      5. (E) For hydrogen reported with a pathway that claims carbon intensity reductions for shifts in time of electricity use for electrolytic hydrogen production, the quantity of electricity (in kWh) used to produce hydrogen for each hourly window must be reported with transaction type “FCV Fueling -- Smart Electrolysis” and the following requirements must be met:

         1. a. The quantity of electricity used for each hourly window, as per Table 7-2 in section 95488.5(f), must be reported; and
         2. b. The reporting entity must provide documentation showing the quantity of electricity used during a reporting period broken down by hourly windows, upon request by the Executive Officer.

   5. (5) Specific Quarterly Reporting Parameters for Propane.

      1. (A) The quantity (in gal) of propane dispensed per FSE, as set forth in section 95483.2(b), with a certified FPC and with transaction type “Propane Fueling.”
      2. (B) For renewable propane, the Production Company ID and Facility ID.

5. (e) Reporting Requirements for Annual Compliance Reports. A fuel reporting entity and project operators must submit an annual compliance report that aggregates the quarterly fuel transactions reports and provides the additional information set forth below:

   1. (1) LRT-CBTS generates an annual summary, for each fuel reporting entity and project operator, that includes the following:

      1. (A) The total credits and deficits generated by the fuel reporting entity and project operator in the compliance period, calculated in the LRT-CBTS as per sections 95486.1 and 95489;
      2. (B) Any credits carried over from the previous compliance period;
      3. (C) Any deficits carried over from the previous compliance period;
      4. (D) The total credits acquired from another entity;
      5. (E) The total credits sold or otherwise transferred;
      6. (F) The total credits retired within the LCFS to meet compliance obligation per section 95485; and
      7. (G) Total credits acquired from or pledged for sale into the CCM, if applicable;
      8. (H) Total credits purchased as carryback credits; and
      9. (I) Any credits on administrative hold.
   2. (2) A producer of CARBOB, gasoline, or diesel fuel must report, for each of its refineries, the MCON or other crude oil name designation, amount (in gal), and Country (or State) of origin for each crude supplied to the refinery during the annual compliance period.
   3. (3) All pending credit transfers initiated during a compliance period must be completed prior to submittal of the annual compliance report, if possible. If there is still a pending outgoing credit transfer, the credits will be taken from the account of the Seller that initiated the transfer and the annual compliance report will reflect the adjusted credit balance. If there is a pending incoming credit transfer, the Buyer's annual report will not reflect the balance until the transfer is completed. Upon completion, the annual compliance report must be reopened and resubmitted with the adjusted credit balance.
   4. (4) Attestations Regarding Environmental Attributes for Biomethane. Entities reporting bio-CNG, bio-LNG, and bio-L-CNG must submit the environmental attribute attestation pursuant to section 95488.8(i)(2)(C) along with the annual compliance report in the LRT-CBTS.

   5. (5) Uses of Electricity Credit Proceeds. Entities generating credits from electricity must use all credit proceeds to further transportation electrification efforts in California. The credit generator must include, in their annual compliance report, an itemized summary of efforts and costs associated with meeting this requirement.

      1. (A) Additional Reporting Requirements for Entities Generating Non-metered Base Credits.

         1. 1. Reporting on Clean Fuel Reward Program Implementation. By April 30, the administrator of the Clean Fuel Reward program funded by LCFS credit proceeds shall submit a report to the Executive Officer describing the disposition of LCFS Clean Fuel Reward program funds from the previous calendar year. This report must include:

            1. a. The monetary value of LCFS credit proceeds received by the Clean Fuel Reward program; and
            2. b. A summary, detailed list, and explanation of administrative costs, including start-up costs, utility overhead costs, and costs for program-related marketing, education, and outreach activities.
         2. 2. Holdback Equity Reporting Requirements. EDUs must include a discussion on how their portfolio of holdback credit equity projects is consistent with the findings and recommendations of the Low-Income Barriers Study, Part B: Overcoming Barriers to Clean Transportation Access to Low-Income Residents (Rev. Feb. 21, 2018), incorporated herein by reference. This discussion must include, as applicable, a description of how the projects: support increased access to clean transportation and mobility options; consider, and to the extent feasible, either complement or build upon existing CARB, other State, or local incentive projects to diversify and maximize benefits from statewide investments; demonstrate partnership and support from local community-based organizations; and meet community-identified clean transportation needs.
         3. 3. Investor-owned utilities must also provide an unredacted copy of the annual implementation report required under Order 4 of Public Utilities Commission of California (PUC) Decision 1412-083, or any successor PUC Decisions.

6. (f) Significant Figures. A regulated entity must report the following quantities as specified below:

   1. (1) Carbon intensity, expressed to the same number of significant figures as shown in Tables 7-1, and 9;
   2. (2) Credits or deficits, expressed to the nearest whole metric ton CO₂ equivalent;
   3. (3) Fuel amounts in units specified in sections 95491(d) and (e), expressed to the nearest whole unit applicable for that quantity; and
   4. (4) Any other quantity must be expressed to the nearest whole unit applicable for that quantity.
7. (g) A fuel reporting entity must maintain a non-negative value for Total Obligated Amount and Total Amount, as defined in section 95481, for each FPC as summed across all quarterly data in the LRT-CBTS.

8. (h) Correcting a Previously Submitted or Late Unsubmitted Report. Upon discovery of an error, a fuel reporting entity may request to have previously submitted or late unsubmitted quarterly reports for the current compliance periods reopened for corrective edits and resubmittal or late submittal by submitting a Correction Request Form online in the LRT-CBTS. The fuel reporting entity is required to provide justification for the report corrections and indicate the specific corrections to be made to the report. Pursuant to section 95486(a)(2), and except for the provisions in section 95491(b)(2), no credits may be claimed, and no deficits may be eliminated, retroactively for a quarter for which the quarterly reporting deadline has passed. Each submitted request is subject to Executive Officer review and approval. Permission to correct a report does not preclude enforcement based on misreporting.

   Table 11. Summary Checklist of Quarterly and Annual Reporting Requirements.

   Parameters to Report

   Gasoline & Diesel

   Natural Gas & Propane

   Electricity

   Hydrogen

   Neat Ethanol, Biomass-Based Diesel Fuels, Alternative Jet Fuel & Other Alternative Fuels

   For Quarterly Reporting

   Organization FEIN

   x

   x

   x

   x

   x

   Reporting Period (year & quarter)

   x

   x

   x

   x

   x

   Fuel Pathway Code

   x

   x

   x

   x

   x

   Transaction Type

   x

   x

   x

   x

   x

   ^* Transaction Date

   x

   x

   x

   x

   x

   Business Partner (if applicable)

   x

   x

   x

   Production Company ID and Facility ID

   x ^**

   x ^**

   n/a

   x

   x ^**

   Fueling Supply Equipment ID

   n/a

   x

   x

   x

   n/a

   Vehicle Identifier (if applicable)

   n/a

   n/a

   x

   n/a

   n/a

   Aggregated Transaction Indicator (T/F)

   x

   x

   n/a

   x

   x

   Fuel Application

   x

   x

   x

   x

   x

   Amount of each gasoline and diesel blendstock

   x

   n/a

   n/a

   n/a

   n/a

   Amount of each fuel used as gasoline or diesel replacement

   n/a

   x

   x

   x

   x

   Amount of each fuel used as a fossil jet fuel replacement

   n/a

   n/a

   n/a

   n/a

   x

   MCON or other crude oil name designation, volume (in gal), and country (or state) of origin for each crude supplied to the refinery

   x

   n/a

   n/a

   n/a

   n/a

   ZEV Fueling Infrastructure Pathway Costs and Revenues (if applicable)

   n/a

   n/a

   x

   x

   n/a

   For Annual Reporting (in addition to the items above)

   ^***Credits and Deficits generated per year (MT)

   x

   x

   x

   x

   x

   ^***Credits/deficits carried over from the previous year (MT), if any

   x

   x

   x

   x

   x

   ^***Credits acquired from another entity (MT), if any

   x

   x

   x

   x

   x

   ^***Credits sold to another entity (MT), if any

   x

   x

   x

   x

   x

   ^***Credits pledged for sale into CCM (MT), if any

   x

   x

   x

   x

   x

   ^***Credits retired within LCFS (MT) to meet compliance obligation, if any

   x

   x

   x

   x

   x

   MCON or other crude oil name designation, volume (in gal), and country (or state) of origin for each crude supplied to the refinery

   x

   n/a

   n/a

   n/a

   n/a

   * Same as Title Transfer Date; For Aggregated Transactions enter the last day of the reporting period.

   ** Does not apply to CARBOB, Diesel Fuel, Fossil Propane, or Fossil NG.

   *** Value will be calculated, stored and displayed in the LRT-CBTS.

   Table 12. Annual Compliance Calendar.

   February 14

   Upload all Q4 fuel transactions data in the LRT-CBTS and begin any needed reconciliation with business partners; Electrical Distribution Utility (EDU) that has opted into LCFS provide the data relevant to the calculation of base credits for non-metered EV charging for the prior quarter

   March 31

   Submit final Q4 fuel transactions report; Submit Q4 Crude Oil Reports (MCON Reports)

   March 31

   Annual Fuel Pathway Reports are due to the Executive Officer

   First Monday of April

   Call for credits to be pledged into the Credit Clearance Market (CCM); the new maximum price for credits is published

   April 30

   Submit final Annual Compliance Report for preceding year; demonstrate compliance; voluntary pledge of credits for sale into CCM

   April 30

   Compliance Plan Implementation Report due if entity has an Approved Compliance Plan

   April 30

   Annual Crude Oil Reports (Annual MCON Reports), Annual Low-Complexity/Low-Energy-Use Refinery (LC/LEU) Reports, and Project Reports electing annual verification are due to the Executive Officer

   May 15

   Upload all Q1 fuel transactions data in the LRT-CBTS and begin any needed reconciliation with business partners; EDU that has opted into LCFS provide the data relevant to the calculation of base credits for non-metered EV charging for the prior quarter

   May 15

   Executive Officer announces whether CCM will occur

   June 1

   Executive Officer posts list of CCM buyers and sellers

   June 1

   CCM for prior compliance year, if one occurs, opens and remains in effect until it closes on August 30

   June 1

   New maximum credit price for all LCFS credit transactions goes into effect

   June 30

   Submit final Q1 fuel transactions report; Submit Q1 Crude Oil Reports (MCON Reports)

   August 14

   Upload all Q2 fuel transactions data in the LRT-CBTS and begin any needed reconciliation with business partners; EDU that has opted into LCFS provide the data relevant to the calculation of base credits for non-metered EV charging for the prior quarter

   August 30

   CCM for prior compliance year closes

   August 31

   Entities that bought and sold credits in the CCM submit amended Annual Compliance Report

   August 31

   Entities that participated in two consecutive CCMs submit a Compliance Plan

   August 31

   Verification Statements for Annual Fuel Pathway Reports, Quarterly Fuel Transactions Reports, Project Reports electing annual verification, Annual LC/LEU Reports, and Annual Crude Oil Reports (MCON Reports) are due to the Executive Officer

   September 30

   Submit final Q2 fuel transactions report; Submit Q2 Crude Oil Reports (MCON Reports)

   November 14

   Upload all Q3 fuel transactions data in the LRT-CBTS and begin any needed reconciliation with business partners; EDU that has opted into LCFS provide the data relevant to the calculation of base credits for non-metered EV charging for the prior quarter

   December 31

   Submit final Q3 fuel transactions report; Submit Q3 Crude Oil Reports (MCON Reports)

A fuel reporting entity must submit to the Executive Officer Quarterly Fuel Transactions Reports and Annual Compliance Reports, as specified in this section.

Note: Authority cited: Sections 38510, 38530, 38560, 38560.5, 38562.2, 38571, 38580, 39600, 39601, 41510, 41511 and 43018, Health and Safety Code. Reference: Sections 38501, 38510, 39515, 39516, 38571, 38580, 39000, 39001, 39002, 39003, 39515, 39516, 41510, 41511 and 43000, Health and Safety Code; Section 25000.5, Public Resources Code; 42 U.S.C. Section 7545; and Western Oil and Gas Ass'n v. Orange County Air Pollution Control District, 14 Cal.3d 411, 121 Cal.Rptr. 249 (1975).

History

1. New section filed 11-16-2015; operative 1-1-2016 (Register 2015, No. 47).

2. Amendment of section heading and section, including redesignation of former subsections (b)-(e) as new section 95491.1, filed 1-4-2019; operative 1-4-2019 pursuant to Government Code section 11343.4(b)(3) (Register 2019, No. 1).

3. Amendment of Table 12 within subsection (h) filed 5-27-2020; operative 7-1-2020 (Register 2020, No. 22).

4. Amendment of section and Note filed 6-27-2025; operative 7-1-2025 (Register 2025, No. 26).