Under the Emergency Planning and Community Right-to-Know Act (EPCRA), who is responsible for reporting releases and when must the report be made?

Under section 304 of EPCRA, the owner or operator of a facility is required to report immediately to the appropriate State Emergency Response Commissions (SERCs) and Local Emergency Planning Committees (LEPCs) when there is a release of a CERCLA hazardous substance or of an extremely hazardous substance (EHS) at or above the reportable quantity.