If you have a spill, does the K code change to 2 for the spilled volume?

No, the K code is not changed as the result of a spill. (Refer to section 80.1132 of the regulation regarding retirement of RINs due to a spill.)

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)