---
kind: "section"
citation: "40 C.F.R. § 73.30"
title: "40"
number: "73.30"
heading: "Allowance tracking system accounts."
url: "https://uscodex.org/cfr/40/73.30"
---

# §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)](/cfr/40/73.31.md?p=a) and [(b)](/cfr/40/73.31.md?p=b). All allocations of allowances pursuant to subparts [B](/cfr/40/subpartB.md), [E](/cfr/40/subpartE.md), and F of this part and [part 72](/cfr/40/part72.md) of this chapter, transfers of allowances made pursuant to subparts [C](/cfr/40/subpartC.md) and [D](/cfr/40/subpartD.md), and deductions of allowances made for purposes of offsetting emissions pursuant to § [73.35 (b)](/cfr/40/73.35.md?p=b) and [(d)](/cfr/40/73.35.md?p=d) and parts [72](/cfr/40/part72.md), [75](/cfr/40/part75.md), 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](/cfr/40/subpartC.md), [D](/cfr/40/subpartD.md), E, F, and G of this part will be recorded in that person's general account established pursuant to [§ 73.31(c)](/cfr/40/73.31.md?p=c).

## Notes

### Amendments

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

### Source

Source: 58 FR 3691, Jan. 11, 1993, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 7601 and 7651 et seq.

### Amendments

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