40 CFR § 73.30 - Allowance tracking system accounts.

---
identifier: "/us/cfr/t40/s73.30"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 73.30 - Allowance tracking system accounts."
title_number: 40
title_name: "Protection of Environment"
section_number: "73.30"
section_name: "Allowance tracking system accounts."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "C"
subchapter_name: "AIR PROGRAMS"
part_number: "73"
part_name: "SULFUR DIOXIDE ALLOWANCE SYSTEM"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 7601 and 7651"
cfr_part: "73"
---


# 73.30 Allowance tracking system accounts.

(a) *Nature and function of unit accounts.* The Administrator will establish compliance accounts for all affected sources pursuant to § 73.31 (a) and (b). All allocations of allowances pursuant to subparts B, E, and F of this part and part 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 § 73.35 (b) and (d) and parts 72, 75, and 77 of this chapter will be recorded in the source's compliance account.

(b) *Nature and function of general accounts.* Transfers of allowances held for any person other than an affected source, made pursuant to subparts C, D, E, F, and G of this part will be recorded in that person's general account established pursuant to § 73.31(c).

[58 FR 3687, Jan. 11, 1993; 58 FR 40747, July 30, 1993, as amended at 70 FR 25335, May 12, 2005]