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40 CFR § 97.50 - NO Allowance Tracking System accounts.

---
identifier: "/us/cfr/t40/s97.50"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 97.50 - NO Allowance Tracking System accounts."
title_number: 40
title_name: "Protection of Environment"
section_number: "97.50"
section_name: "NO Allowance Tracking System accounts."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "C"
subchapter_name: "AIR PROGRAMS"
part_number: "97"
part_name: "FEDERAL NOX BUDGET TRADING PROGRAM, CAIR NOX AND SO2 TRADING PROGRAMS, CSAPR NOX AND SO2 TRADING PROGRAMS, AND TEXAS SO2 TRADING PROGRAM"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 7401, 7403, 7410, 7426, 7491, 7601, and 7651,"
regulatory_source: "65 FR 2727, Jan. 18, 2000, unless otherwise noted. 71 FR 25396, 25422, and 25443, Apr. 28, 2006"
cfr_part: "97"
---

# 97.50 NO Allowance Tracking System accounts.

(a) *Nature and function of compliance accounts and overdraft accounts.* Consistent with § 97.51(a), the Administrator will establish one compliance account for each NO<sub>X</sub> Budget unit and one overdraft account for each source with two or more NO<sub>X</sub> Budget units. Allocations of NO<sub>X</sub> allowances pursuant to subpart E of this part or § 97.88, and deductions or transfers of NO<sub>X</sub> allowances pursuant to § 97.31, § 96.54, § 96.56, subpart G of this part, or subpart I of this part will be recorded in compliance accounts or overdraft accounts in accordance with this subpart.

(b) *Nature and function of general accounts.* Consistent with § 97.51(b), the Administrator will establish, upon request, a general account for any person. Allocations of NO<sub>X</sub> allowances pursuant to § 97.4(b)(4)(ii) or § 97.5(c)(2) and transfers of allowances pursuant to subpart G of this part will be recorded in general accounts in accordance with this subpart.