[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: 40CFR74.41] [Page 190] TITLE 40--PROTECTION OF ENVIRONMENT CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) PART 74--SULFUR DIOXIDE OPT-INS--Table of Contents Subpart E--Allowance Tracking and Transfer and End of Year Compliance Sec. 74.41 Identifying allowances. (a) Identifying allowances. Allowances allocated to an opt-in source will be assigned a serial number that identifies them as being allocated under an opt-in permit. (b) Submittal of opt-in allowances for auction. (1) An authorized account representative may offer for sale in the spot auction under Sec. 73.70 of this chapter allowances that are allocated to opt-in sources, if the allowances have a compliance use date earlier than the year in which the spot auction is to be held and if the Administrator has completed the deductions for compliance under Sec. 73.35(b) for the compliance year corresponding to the compliance use date of the offered allowances. (2) Authorized account representatives may not offer for sale in the advance auctions under Sec. 73.70 of this chapter allowances allocated to opt-in sources.