47. Who is obligated to file Form Rs for a given reporting year if the facility has changed ownership during the year? Would both 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.