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40 CFR § 1027.140 - What reporting and recordkeeping requirements apply under this part?

---
identifier: "/us/cfr/t40/s1027.140"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 1027.140 - What reporting and recordkeeping requirements apply under this part?"
title_number: 40
title_name: "Protection of Environment"
section_number: "1027.140"
section_name: "What reporting and recordkeeping requirements apply under this part?"
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "U"
subchapter_name: "AIR POLLUTION CONTROLS"
part_number: "1027"
part_name: "FEES FOR VEHICLE AND ENGINE COMPLIANCE PROGRAMS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 7401-7671q."
regulatory_source: "73 FR 59184, Oct. 8, 2008, unless otherwise noted."
cfr_part: "1027"
---

# 1027.140 What reporting and recordkeeping requirements apply under this part?

Under the Paperwork Reduction Act (44 U.S.C. 3501 *et seq.*), the Office of Management and Budget approves the reporting and recordkeeping specified in the applicable regulations. The following items illustrate the kind of reporting and recordkeeping we require for engines, vehicles, and equipment regulated under this part:

(a) Filling out fee filing forms under § 1027.130.

(b) Retaining fee records, including reduced fee documentation, under § 1027.120.

(c) Requesting refunds under § 1027.125.