Allowances for the first year
where unit conversion
= 2 for coal
= 0.001 for oil
= 1 for gas
For other fuels, the combustion source must specify unit conversion;
and where starting month
= April, if effective date is April 1;
= July, if effective date is July 1; and
= October, if effective date is October 1.
40 C.F.R. §74.28