40 CFR § 98.382 - GHGs to report.

Suppliers of coal-based liquid fuels must report the CO2 emissions that would result from the complete combustion or oxidation of fossil-fuel products (besides coal or crude oil) produced, used as feedstock, imported, or exported during the calendar year. Additionally, producers must report CO2 emissions that would result from the complete combustion or oxidation of any biomass co-processed with fossil fuel-based feedstocks.

[81 FR 89267, Dec. 9, 2016]