N.Y. Comp. Codes R. & Regs. tit. 6, § 242-7.1 – Submission of CO2 allowance transfers.

(a) the numbers identifying both the transferor and transferee accounts;
(b) a specification by serial number of each CO₂ allowance to be transferred;
(c) the printed name and signature of the CO₂ authorized account representative of the transferor account and the date signed;
(d) the date of the completion of the last sale or purchase transaction for the allowance, if any; and
(e) the purchase or sale price of the allowance that is the subject of a sale or purchase transaction under subdivision (d) of this section.

The CO₂ authorized account representatives seeking recordation of a CO₂ allowance transfer shall submit the transfer to the department or its agent. To be considered correctly submitted, the CO₂ allowance transfer shall include the following elements in a format specified by the department or its agent: