The following guidance applies to periodic reporting forms and data collections related under the Tier II Gasoline Sulfur Rule, which includes reporting related to various sulfur standards and the generation, transfer and use of sulfur allotments and credits. The statutory provisions and EPA regulations described in this document contain legally binding requirements. This document does not substitute for those provisions or regulations, nor is it a regulation itself. Thus, it does not impose legally binding requirements on EPA or the regulated community, and may not apply to a particular situation based upon the circumstances. EPA decisionmakers retain the discretion to adopt approaches on a case-by-case basis that differ from this guidance where appropriate. Any decisions regarding a particular facility will be made based on the statute and regulations. Therefore, interested parties are free to raise questions and objections about the substance of this guidance and the appropriateness of the application of this guidance to a particular situation. EPA will consider whether or not the recommendations or interpretations in the guidance are appropriate in that situation. This guidance is a living document and may be revised periodically without public notice. EPA welcomes public comments on this document at any time and will consider those comments in any future revision of this guidance document.

Title from title screen (viewed June 24, 2013). "February 2001." "EPA-420-F-01-007."