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Question:

If there is an accident involving hazardous materials, who reports it to the proper government agency?

A The carrier
Explaination

The carrier is responsible for accepting the shipment from the shipper and transporting it to the receiver (though the driver does the actual transportation). Therefore, the carrier makes sure that the shipper has correctly packed and labeled the hazardous material, refuses shipments that are improperly packed, and reports accidents and incidents to the proper agency.