(a) A TR NOX Annual allowance may be banked for future use or transfer in a compliance account or a general account in accordance with paragraph (b) of this section.
(b) Any TR NOX Annual allowance that is held in a compliance account or a general account will remain in such account unless and until the TR NOX Annual allowance is deducted or transferred under Sec. 97.411(c), Sec. 97.423, Sec. 97.424, Sec. 97.425, 97.427, or 97.428.