40 CFR §80.1432

1. (a)A reported spillage or disposal under this subpart means a spillage or disposal of renewable fuel associated with a requirement by a federal, state, or local authority to report the spillage or disposal.
2. (b)Except as provided in paragraph (c) of this section, in the event of a reported spillage or disposal of any volume of renewable fuel, the owner of the renewable fuel must retire a number of RINs corresponding to the volume of spilled or disposed of renewable fuel multiplied by its equivalence value.
   1. (1)If the equivalence value for the spilled or disposed of volume may be determined pursuant to § 80.1415 based on its composition, then the appropriate equivalence value shall be used.
   2. (2)If the equivalence value for a spilled or disposed of volume of renewable fuel cannot be determined, the equivalence value shall be 1.0.
3. (c)If the owner of a volume of renewable fuel that is spilled or disposed of and reported establishes that no RINs were generated to represent the volume, then no RINs shall be retired.
4. (d)A RIN that is retired under paragraph (b) of this section:
   1. (1)Must be reported as a retired RIN in the applicable reports under § 80.1451.
   2. (2)May not be transferred to another person or used by any obligated party to demonstrate compliance with the party's Renewable Volume Obligations.