Sales Reporting. Beginning with the 2027 model year, and no later than 90 days following the end of each model year, a manufacturer shall report the following information to the Department for each on-road vehicle produced and delivered for sale in Maryland for each model year, except as provided in 13 CCR §1963.4(e): Vehicle Identification Number (VIN) for each vehicle; Vehicle weight class; Whether the vehicle type is a tractor, yard tractor, or is another vehicle type; Fuel and drivetrain type; Volume produced and delivered for sale in Maryland for the vehicle type; and If the vehicle is a NZEV, the tested all-electric range of the vehicle. Credit Transfer Reporting. A manufacturer that transfers to or receives ZEV or NZEV added credits from another manufacturer shall submit to the Executive Officer an annual report of all credit trades, transfers, and transactions. The Department will not recognize any credit transfers until the report is received. Reports shall be submitted no later than 90 days following the end of each model year to demonstrate compliance. Manufacturers that transfer or receive ZEV or NZEV credits shall submit a letter or document signed by authorized agents of both parties to the transaction summarizing the transfer, which shall include the following: Corporate name of credit transferor; Corporate name of credit transferee; Number of ZEV credits transferred for each model year, rounded to the nearest tenth according to 13 CCR §1963.2(c); Number of NZEV credits transferred for each model year, rounded to the nearest tenth according to 13 CCR §1963.2(c); and Indication of whether the ZEV or NZEV credits are Class 7-8 Tractor credits, or other credits. Class 2b-3 Credit Declaration. A manufacturer that generates ZEV or NZEV credits from the Class 2b-3 group shall submit no later than 90 days following the end of each model year a declaration to the Executive Officer which includes: The number of on-road vehicles produced and delivered for sale in Maryland to generate credits according to 13 CCR §1963.2; and The number of on-road vehicles produced and delivered for sale in Maryland to generate credits according to 13 CCR §1962.2. Retention of Records. Records of reported information required in 13 CCR §1963.4 and documentation showing vehicle delivery to the ultimate purchaser at a location in Maryland shall be kept by manufacturers for the Department to audit for a period of 8 years from the end of the model year the vehicles were produced. Grouped Sales Reporting. Manufacturers may optionally submit information required in 13 CCR §1963.4(a) grouped by categories for vehicles that are not ZEVs or NZEVs without providing individual VINs. If exercising the option in §E(1) of this regulation, manufacturers shall still retain records available for the Department to audit, including the individual VINs according to 13 CCR §1963.4(d).