Refer to the response to Question 3.3. Each party that owns assigned or unassigned RINs, including an ethanol or biodiesel production plant, is required only to keep records of and report transfers of ownership of those RINs its receives and that is passes to the next owner. See sections 80.1151 and 80.1152 of the regulation.
Question and Answer was originally posted at: Questions and Answers on the Renewable Fuel Standard Program (PDF) (55 pp, 221 K, EPA420-F-07-041a, August 2007, About PDF)