Section 50.32 - Reporting Requirements(1) On or before July 1st of each year, toxics users shall submit a toxics use report including information associated with each covered toxic manufactured, processed, or otherwise used at a facility in accordance with 310 CMR 50.00.(2) For facilities that consist of more than one establishment, and that manufacture, process, or otherwise use a covered toxic, the toxics user may submit a separate report for each establishment or for each group of establishments, provided that information associated with the manufacturing, processing, or other use of that covered toxic at all the establishments within the facility is reported in accordance with 310 CMR 50.00, including, without limitation, 310 CMR 50.20 and 310 CMR 50.30. If each establishment or group of establishments files separate reports then for all other covered toxics at that facility they must also submit separate reports.(3) With respect to activities at a facility involving a covered toxic, when more than one threshold amount applies to the activities, the report shall include information associated with all activities involving that covered toxic at the facility. Such information shall be reported in accordance with 310 CMR 30.50, including, without limitation, 310 CMR 50.20 and 310 CMR 50.30.(4) With respect to metal compounds that are covered toxics, the toxics user need only include in the report information associated with the parent metal, and need not include in the report information associated with other components of the metal compound in the metal compound category.(5) A senior management official of the facility shall certify the accuracy and completeness of the report by signing a certification statement that accurately identifies the report. Falsification of information in the report, including the certification statement, shall be a violation of 310 CMR 50.00 for which the Department may take an enforcement action.(6) A toxics use report shall include information based on the quantity of each covered toxic manufactured, processed, or otherwise used at the facility during the calendar year preceding the date on which the toxics use report is due.(7) In calculating, measuring, or estimating quantities of a toxic or hazardous substance to be reported pursuant to 310 CMR 50.30, toxic users shall report with the maximum accuracy that is feasible and practicable. Toxics users shall report quantities with accuracy to two significant digits.(8) If a toxics user discovers, after submitting a report, that there is a gross error in any or all of the information contained in the report, the toxics user shall, in writing, so notify the Department within 14 days of the date of discovery. The toxics user shall submit corrections to the report within 30 days of such notification. Nothing in 310 CMR 50.32(8) shall preclude the Department from taking any other appropriate action, including, without limitation, an enforcement action.(9) The Department may require the toxics user to amend or supplement any report submitted prior to the current reporting year if the toxics user changes any of the following: (b) an estimating method used to determine information in the toxics use report if using the new method would significantly alter information in a previously submitted report. Nothing in 310 CMR 50.32(9) shall preclude the Department from taking any other appropriate action, including, without limitation, an enforcement action.(10) Each toxics use report shall contain the information set forth in 310 CMR 50.33, and shall be submitted on forms prescribed by the Department.(11) Each toxics use report shall consist of one completed Form R and one completed Form S for each covered toxic. A Form A may be submitted in lieu of a Form R if the requirements of 40 CFR Part 372.27 are met and the Form A includes a production ratio or activity index. A Form A may not be submitted in lieu of a Form R for a higher hazard substance.(12)(a) With respect to the information required pursuant to 310 CMR 50.33(3) to be reported on the Form S, toxic users need not report information associated with the following entities. 2. pilot production units3. start-up production units for a time period equal to the shorter of either the time period from the date of initial operation until required operational efficiency is achieved, or two years from the date of initial operation.(b) With respect to all other information required pursuant to 310 CMR 50.33 to be reported on the Form S, toxics users shall include information associated with the entities set forth in 310 CMR 50.32(12)(a)1.,2. and 3.