40 CFR § 97.626
Banking
June 9, 2020
(a) A CSAPR SO2 Group 1 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 CSAPR SO2 Group 1 allowance that is held in a compliance account or a general account will remain in such account unless and until the CSAPR SO2 Group 1 allowance is deducted or transferred under §97.611(c), §97.623, §97.624, §97.625, §97.627, or §97.628.