The following words and terms, when used in this division, shall have the following meanings, unless the context clearly indicates otherwise. (1) Allowance--The authorization to emit one ton of nitrogen oxides (NOx) or sulfur dioxide (SO 2) during a control period. (2) Authorized account representative--The responsible person who is authorized, in writing, to transfer and otherwise manage allowances. (3) Banked allowance--An allowance which is not used to reconcile emissions in the designated year of allocation, but which is carried forward into future years and noted in the compliance or broker account as "banked." (4) Broker--A person not required to participate in the requirements of this division who opens an account under this division for the purpose of banking and trading emissions allowances. (5) Broker account--The account where allowances held by a broker are recorded. Allowances held in a broker account may not be used to satisfy compliance requirements for this division. (6) Coal--All solid fuels classified as anthracite, bituminous, subbituminous, or lignite by the American Society for Testing and Materials Designation ASTM D388 92 ''Standard Classification of Coals by Rank'' (as incorporated by reference in