Variance Program: CARB Legal Opinions Variance Oversight ProgramAbout AdvisoriesLaws and RegulationLegal Opinions Subscribe Opinions and memos from CARB’s Legal Office regarding variances.Reporting of Excess Emissions Resulting from VariancesMemo on Variances from Air Toxics Control MeasuresLegal Opinion on Variances from Authority to Construct and Permit to Operate Rules; Order of Abatement