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I understand under CAA Section 211(o), compliance can be deferred for a year as long as the obligated party complies the next year. How does one petition for a one-year deferral? What criteria are considered?

See More Frequent Questions about Fuels Registration, Reporting, and Compliance Help.

According to §80.1427(b), an obligated party may carry a deficit from one compliance year to the next under certain conditions. No petition for a deficit carryover is required. An obligated party will be presumed to be carrying over a deficit into the following year if they do not comply for the current year, and no enforcement action will be taken. However, deficit carryovers cannot occur two years in a row. Thus, if compliance is not achieved the following year for both the current and previous years, then the party would be subject to enforcement action.