# 96.50 NO Allowance Tracking System accounts.
(a) *Nature and function of compliance accounts and overdraft accounts.* Consistent with § 96.51(a), the Administrator will establish one compliance account for each NO<sub>X</sub> Budget unit and one overdraft account for each source with one or more NO<sub>X</sub> Budget units. Allocations of NO<sub>X</sub> allowances pursuant to subpart E of this part or § 96.88 and deductions or transfers of NO<sub>X</sub> allowances pursuant to § 96.31, § 96.54, § 96.56, subpart G of this part, or subpart I of this part will be recorded in the compliance accounts or overdraft accounts in accordance with this subpart.
(b) *Nature and function of general accounts.* Consistent with § 96.51(b), the Administrator will establish, upon request, a general account for any person. Transfers of allowances pursuant to subpart G of this part will be recorded in the general account in accordance with this subpart.