104 STAT. 2630 PUBLIC LAW 101-549—NOV. 15, 1990 for any purpose and at any time after the auction, subject to the provisions of this title. "T A BL E 2—NUMBER OF ALLOWANCES AVAILABLE FOR AUCTION Spot Year of Sale Auction (same year) Advance Auction 1993 50,000* 100,000 1994 50,000* 100,000 1995 50,000* . 100,000 1996 150,000 100,000 1997 150,000 100,000 1998 150,000 100,000 1999 150,000 100,000 2000 and after 100,000 100,000 Allowances sold in the spot sale in any year are allowances which may only be used in that year (unless banked for use in a later year), except as otherwise noted. Allowances sold in the advance auction in any year are allowances which may only be used in the 7th year after the year in which they are first offered for sale (unless banked for use in a later year). 'Available for use only in 1995 (unless banked for use in a later year).. "(3) PROCEEDS. —(A) Notwithstanding section 3302 of title 31 of the United States Code or any other provision of law, within 90 days of receipt, the Administrator shall transfer the proceeds from the auction under this section, on a pro rata basis, to the owners or operators of the affected units at an affected source from whom allowances were withheld under subsection (b). No funds transferred from a purchaser to a seller of allowances under this paragraph shall be held by any officer or employee of the United States or treated for any purpose as revenue to the United States or the Administrator "(B) At the end of each year, any allowances offered for sale but not sold at the auction shall be returned without charge, on a pro rata basis, to the owner or operator of the affected units from whose allocation the allowances were withheld. "(4) ADDITIONAL AUCTION PARTICIPANTS. — Any person holding allowances or to whom allowances are allocated by the Administrator may submit those allowances to the Administrator to be offered for sale at auction under this subsection. The proceeds of any such sale shall be transferred at the time of sale by the purchaser to the person submitting such allowances for sale. The holder of allowances offered for sale under this paragraph may specify a minimum sale price. Any person may purchase allowances offered for auction under this paragraph. Such allowances shall be allocated and sold to purchasers on the basis of bid price after the auction under paragraph (2) is complete. No funds transferred from a purchaser to a seller of allowances under this paragraph shall be held by any officer or employee of the United States or treated for any purpose as revenue to the United States or the Administrator. Public "(5) RECORDING BY EPA.— The Administrator shall record and information. publicly report the nature, prices and results of each auction under this subsection, including the prices of successful bids, and shall record the transfers of allowances as a result of each auction in accordance with the requirements of this section. The transfer of allowances at such auction shall be recorded in accordance with the regulations promulgated by the Administrator under this title.