Why are credits and allotments expressed in ppm-gallons and not in ppm-barrels, since barrels or thousand barrels are the commercial units used by refiners?
Consistent with the requirements under the RFG program, § 80.195(a)(2) provides that, for purposes of sulfur compliance and reporting, volumes are expressed in gallons. Accordingly, credits and allotments are required to be calculated and reported in units of ppm-gallons.
Although barrels may be the commercial units used by refiners, the conversion from barrels to gallons requires a simple calculation which should not impose an undue burden on regulated parties.