Following the establishment of a COATS account, the submissions to the Department or its agent pertaining to the account, including submissions concerning the deduction or transfer of CO2 allowances in the account, shall be made only by the CO2 authorized account representative or CO2 authorized alternate account representative for the account.
25 Pa. Code § 145.353
This section cited in 25 Pa. Code § 145.302 (relating to definitions); 25 Pa. Code § 145.306 (relating to standard requirements); and 25 Pa. Code § 145.355 (relating to compliance).