[Code of Federal Regulations] [Title 40, Volume 14] [Revised as of July 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 40CFR73.30] [Page 154-155] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 73--SULFUR DIOXIDE ALLOWANCE SYSTEM--Table of Contents Subpart C--Allowance Tracking System Sec. 73.30 Allowance tracking system accounts. Source: 58 FR 3691, Jan. 11, 1993, unless otherwise noted. (a) Nature and function of unit accounts. The Administrator will establish accounts for all affected units pursuant to Sec. 73.31 (a) and (b). All allocations of allowances pursuant to subparts B, E, and F of this part and part [[Page 155]] 72 of this chapter, transfers of allowances made pursuant to subparts C and D, and deductions of allowances made for purposes of offsetting emissions pursuant to Sec. 73.35 (b) and (d) and parts 72, 75, and 77 of this chapter will be recorded in the unit's Allowance Tracking System account. (b) Nature and function of general accounts. Transfers of allowances held for any person other than an affected unit, made pursuant to subparts C, D, E, F, and G of this part will be recorded in that person's Allowance Tracking System account established pursuant to Sec. 73.31(c). [58 FR 3687, Jan. 11, 1993; 58 FR 40747, July 30, 1993]