Who is obligated to file Form Rs for a given reporting year if the facility has changed ownership during the year? Would the owners be obligated to file separate Form Rs for that year?
The owner/operator of the facility on the annual July 1 reporting deadline is primarily responsible for reporting the data for the previous year's operations at that facility. Any other owner/operator of the facility before the reporting deadline may also be held liable. The reports submitted must cover the full reporting year. Additional information on reporting responsibilities can be found in the Revised 1998 EPCRA Section 313 Questions and Answers Document.