[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: 40CFR73.38] [Page 160] 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. 73.38 Closing of accounts. (a) General account. The authorized account representative of a general account may instruct the Administrator to close the general account by submitting an allowance transfer, pursuant to Sec. 73.50 and Sec. 73.52, requesting the transfer of all allowances held in the account to one or more other accounts in the Allowance Tracking System, and by submitting in writing, with the signature of the authorized account representative, a request to delete the general account from the Allowance Tracking System. (b) Inactive accounts. If a general account shows no activity for a period of a year or more and does not contain any allowances in its subaccounts, the Administrator will notify the account's authorized account representative that the account will be closed and eliminated from the Allowance Tracking System following 20 business days from the date the notice is sent. The account will be closed following the 20-day period, unless the Administrator receives and records a request for the transfer of allowances into the account pursuant to Sec. 73.52 before the end of the 20-day period, or the authorized account representative submits, in writing, demonstration of good cause as to why the inactive account should not be closed. The finding of whether good cause exists shall be in the sole discretion of the Administrator.