(c) In order to delegate authority to make an electronic submission to the department or its agent in accordance with subdivisions (a) and (b) of this section, the CO₂ authorized account representative or CO₂ authorized alternate account representative, as appropriate, must submit to the department or its agent a notice of delegation, in a format prescribed by the department that includes the following elements:

1. (1) the name, address, e-mail address, and telephone number of such CO₂ authorized account representative or CO₂ authorized alternate account representative;
2. (2) the name, address, e-mail address, and telephone number each such natural person, herein referred to as the "electronic submission agent";
3. (3) for each such natural person, a list of the type of electronic submissions under subdivision (a) or (b) of this section for which authority is delegated to him or her; and

4. (4) the following certification statements by such CO₂ authorized account representative or CO₂ authorized alternate account representative:

   1. (i) "I agree that any electronic submission to the department or its agent that is by a natural person identified in this notice of delegation and of a type listed for such electronic submission agent in this notice of delegation and that is made when I am a CO₂ authorized account representative or CO₂ authorized alternate account representative, as appropriate, and before this notice of delegation is superseded by another notice of delegation under subdivision (d) of this section shall be deemed to be an electronic submission by me."
   2. (ii) "Until this notice of delegation is superseded by another notice of delegation under subdivision (d) of this section, I agree to maintain an e-mail account and to notify the department or its agent immediately of any change in my e-mail address unless all delegation authority by me under Section 242-2.6 is terminated."

(h) In order to delegate authority to review information in the CO₂ allowance tracking system in accordance with subdivisions (f) and (g) of this section, the CO₂ authorized account representative or CO₂ authorized alternate account representative, as appropriate, must submit to the department or its agent a notice of delegation, in a format prescribed by the department that includes the following elements:

1. (1) the name, address, e-mail address, telephone number, and facsimile transmission number of such CO₂ authorized account representative or CO₂ authorized alternate account representative;
2. (2) the name, address, e-mail address, telephone number, and facsimile transmission number of each such natural person, herein referred to as the "reviewer";
3. (3) for each such natural person, a list of the type of information under subdivision (f) or (g) of this section for which authority is delegated to him or her; and

4. (4) the following certification statements by such CO₂ authorized account representative or CO₂ authorized alternate account representative:

   1. (i) "I agree that any information that is reviewed by a natural person identified in this notice of delegation and of a type listed for such information accessible by the reviewer in this notice of delegation and that is made when I am a CO₂ authorized account representative or CO₂ authorized alternate account representative, as appropriate, and before this notice of delegation is superseded by another notice of delegation under section 242-2.6(i) of this Part shall be deemed to be a reviewer by me."
   2. (ii) "Until this notice of delegation is superseded by another notice of delegation under section 242-2.6(i) of this Part, I agree to maintain an e-mail account and to notify the department or its agent immediately of any change in my e-mail address unless all delegation of authority by me under section 242-2.6 of this Part is terminated."