40 CFR § 97.926
Banking
June 9, 2020
(a) A Texas SO2 Trading Program allowance may be banked for future use or transfer in a compliance account or general account in accordance with paragraph (b) of this section.
(b) Any Texas SO2 Trading Program allowance that is held in a compliance account or a general account will remain in such account unless and until the Texas SO2 Trading Program allowance is deducted or transferred under §97.911(c), §97.923, §97.924, §97.927, or §97.928.