40 CFR §98.42

1. (a)For each electricity generating unit that is subject to the requirements of the Acid Rain Program or is otherwise required to monitor and report to EPA CO2 emissions year-round according to 40 CFR part 75, you must report under this subpart the annual mass emissions of CO2, N2O, and CH4 by following the requirements of this subpart.
2. (b)For each electricity generating unit that is not subject to the Acid Rain Program or otherwise required to monitor and report to EPA CO2 emissions year-round according to 40 CFR part 75, you must report under subpart C of this part (General Stationary Fuel Combustion Sources) the emissions of CO2, CH4, and N2O by following the requirements of subpart C.
3. (c)For each stationary fuel combustion unit that does not generate electricity, you must report under subpart C of this part (General Stationary Fuel Combustion Sources) the emissions of CO2, CH4, and N2O by following the requirements of subpart C of this part.