EPCRA 312 Back Reporting for Previous Years
Facilities subject to EPCRA section 312 (40 CFR part 370) must submit an inventory form annually to the state emergency response commission (SERC), local emergency planning committee (LEPC), and local fire department. Do facilities have to report for previous years if they were subject to hazardous chemical inventory reporting but failed to submit the information?
EPA does not have a specific process for submitting past reports and has not issued any formal guidance regarding past submissions or back reporting for hazardous chemical inventory submissions (i.e., Tier I or Tier II forms). However, this does not mean that facilities do not have an obligation to report for prior years. If a facility is concerned about a missed submission for a past year, the facility should contact their SERC, LEPC, and fire department if these entities want reports from prior years and comply accordingly.
If facilities are concerned about possible penalties for late reporting, information about enforcement is available from the Office of Enforcement and Compliance Assurance (OECA).