40 CFR 98.427 – Records that must be retained
In addition to the records required by § 98.3(g) of subpart A of this part, you must retain the records specified in paragraphs (a) through (c) of this section, as applicable.
(a) The owner or operator of a facility containing production process units must retain quarterly records of captured or transferred CO
(b) The owner or operator of a CO
(c) Importers or exporters of CO
(d) Facilities subject to § 98.426(h) must retain records of CO