Emission statements shall report actual annual emissions generated from the facility during the previous calendar year and must be submitted by the deadlines set forth below.

(b) If a facility's submission's date occurs on a Saturday, Sunday, or Federal holiday, the annual emission statement must be postmarked or submitted no later than the next business day immediately following the submission date.

(c) Not withstanding subdivisions (a) and (b) of this section, the department reserves the right to extend the submission deadline provided a facility can demonstrate by clear and convincing evidence, that due to unavoidable circumstances, it is unable to have the completed emission statement postmarked or submitted on or before the submission date. All extension requests are subject to the approval of the department and will be granted on a case-by-case basis. Extension requests must be submitted to the department in writing or by email by the facility 15 days before the submission date and must include, at a minimum, the following information:

(d) Emission estimates shall be based on the owner's or operator's use of the methods listed below and should be consistent with the compliance determination and monitoring methods specified in the Title V operating permit. The methods are generally listed in order of most preferred to least preferred. Facility owners or operators shall utilize the method which results in the best possible emission estimate:

(e) The use of CEMS data is required for all processes where such equipment is installed. Owners or operators who utilize CEMS must account for emissions occurring during all hours of operation, including those hours for which valid CEMS data was not obtained. Emissions from hours when CEMS data was not collected must be estimated by using the procedures given in subdivision (f) of this section.

(f) Data substitution procedures used to satisfy subdivision (e) of this section above shall comply with the following:

(g) If a source owner or operator is required to use a specific monitoring method to demonstrate compliance with other applicable requirements, the department may require that the emission estimates for the corresponding processes in the emission statement be based on information obtained from that specific monitoring method. The department may reject the use of a proposed method for a particular process if it can be demonstrated that the method does not provide a reliable representation of emissions.

(h) Any owner or operator of a reportable facility shall transmit the emission statement to the department in a format acceptable to the department. With the prior approval of the department, an emission statement which meets the requirements of this section may be submitted on electronic storage media or transmitted electronically. Any electronic submissions must be properly formatted for printing and accompanied by an acceptably signed certification page, or the original signed certification page must be submitted under separate cover.

(i) The owner or operator of a facility may request that certain information submitted in an emission statement be designated as a trade secret or confidential commercial information, in accordance with Part 616 of this Title. The determination whether to grant such a request shall be made by the department in accordance with the procedures contained in Part 616 of this Title, taking into account applicable State and Federal laws on public disclosure. All information required on the annual emission statement must be reported to the department. The department may withhold certain process level information from public disclosure, where the department or a court of competent jurisdiction determines that such information constitutes trade secrets or confidential commercial information within the meaning of Part 616 of this Title, the Public Officers Law or other applicable State or Federal law.

The department shall notify the facility if any part of the submitted emission statement is incomplete or incorrect. The department will allow the facility up to 15 business days following the facility's receipt of the department's notice to provide the required contents of the emission statement. If a complete and accurate emission statement is not submitted to the department by the submission date or within 15 days after receipt of the department's notification of an incomplete or incorrect emission statement, the facility may be subject to enforcement action including but not limited to monetary fines.