(a) The Administrator will record the NOX allowances for 2004 for a NOX Budget unit allocated under subpart E of this part in the unit's compliance account, except for NOX allowances under Sec. 97.4(b)(4)(ii) or Sec. 97.5(c)(2), which will be recorded in the general account specified by the owners and operators of the unit. The Administrator will record NOX allowances for 2004 for a NOX Budget opt-in unit in the unit's compliance account as allocated under Sec. 97.88(a).
(b) By May 1, 2003, the Administrator will record the NOX allowances for 2005 for a NOX Budget unit allocated under subpart E of this part in the unit's compliance account, except for NOX allowances under Sec. 97.4(b)(4)(ii) or Sec. 97.5(c)(2), which will be recorded in the general account specified by the owners and operators of the unit. The Administrator will record NOX allowances for 2005 for a NOX Budget opt-in unit in the unit's compliance account as allocated under Sec. 97.88(a).
(c) By May 1, 2003, the Administrator will record the NOX allowances for 2006 for a NOX Budget unit allocated under subpart E of this part in the unit's compliance account, except for NOX allowances under Sec. 97.4(b)(4)(ii) or Sec. 97.5(c)(2), which will be recorded in the general account specified by the owners and operators of the unit. The Administrator will record NOX allowances for 2006 for a NOX Budget opt-in unit in the unit's compliance account as allocated under Sec. 97.88(a).
(d) By May 1, 2004, the Administrator will record the NOX allowances for 2007 for a NOX Budget unit allocated under subpart E of this part in the unit's compliance account, except for NOX allowances under Sec. 97.4(b)(4)(ii) or Sec. 97.5(c)(2), which will be recorded in the general account specified by the owners and operators of the unit. The Administrator will record NOX allowances for 2007 for a NOX Budget opt-in unit in the unit's compliance account as allocated under Sec. 97.88(a).
(e) Each year starting with 2005, after the Administrator has made all deductions from a NOX Budget unit's compliance account and the overdraft account pursuant to Sec. 97.54 (except deductions pursuant to Sec. 97.54(d)(2)), the Administrator will record:
(1) NOX allowances, in the compliance account, as allocated to the unit under subpart E of this part for the third year after the year of the control period for which such deductions were or could have been made;
(2) NOX allowances, in the general account specified by the owners and operators of the unit, as allocated under Sec. 97.4(b)(4)(ii) or Sec. 97.5(c)(2) for the third year after the year of the control period for which such deductions are or could have been made; and
(3) NOX allowances, in the compliance account, as allocated to the unit under Sec. 97.88(a).
(f) Serial numbers for allocated NOX allowances. When allocating NOX allowances to a NOX Budget unit and recording them in an account, the Administrator will assign each NOX allowance a unique identification number that will include digits identifying the year for which the NOX allowance is allocated. [65 FR 2727, Jan. 18, 2000, as amended at 67 FR 21530, Apr. 30, 2002]