Recordkeeping in this case will be the same as any other blending component. If the biodiesel provider designates the fuel as MVNRLM, then he serves as the refiner. If the provider does not designate, then the blender serves as the refiner.
Question and Answer was originally posted at Questions and Answers on the Clean Diesel Fuel Rules (PDF)(135 pp, 888 K, EPA420-B-06-010, July 2006, About PDF)