"Allowance transfer deadline" means the deadline, which is 12:01 a.m. on January 31, for recording allowances in an affected source's compliance or overdraft account for purposes of meeting the requirements of this chapter for the preceding calendar year.
N.H. Admin. Code § Env-A 2902.10
#10002, eff 10-1-11 (from Env-A 2903.10)