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Department of Administrative and Financial Services

2002-2003 Regulatory Agenda



AGENCY UMBRELLA-UNIT NUMBER: 18-125
AGENCY NAME: Bureau of Revenue Services

CONTACT PERSON: David E. Bauer, Esq., General Counsel, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333. Tel. (207) 624-9681

EMERGENCY RULES ADOPTED SINCE THE LAST REGUALTORY AGENDA: None

EXPECTED 2002-2003 RULE-MAKING ACTIVITY:

CHAPTER 101: Standard Interest Rate
STATUTORY AUTHORITY: 36 M.R.S.A. §186
PURPOSE: To amend the rule, if necessary, to change the standard interest rate charged on unpaid taxes and paid by the State on overpayments of taxes.
ANTICIPATED SCHEDULE: By January 1, 2003
AFFECTED PARTIES: Taxpayers subject to interest charges or payments.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 202: Tree Growth Tax Law Valuations
STATUTORY AUTHORITY: 36 M.R.S.A. § 576
PURPOSE: The State Tax Assessor must establish current use valuations for classified forestlands annually after considering area timber stumpage sales during previous calendar years. ANTICIPATED SCHEDULE: By September, 2003
AFFECTED PARTIES: Taxpayers with land classified under Tree Growth Tax Law and municipal assessors require guidance in appropriate valuation of forestland based on representative proportions of forest growth and products generated to reduce the incidence of forced conversion or over harvesting of forestlands due to property tax burdens.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 301: Sales for Resale and Sales of Packaged Materials
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: Amend to update for Legislative changes.
ANTICIPATED SCHEDULE: By April, 2003
AFFECTED PARTIES: Maine retailers.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 302: Government Agencies, Exempt Organizations and Sales Thereto
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: Amend existing rules to include definition of "church" as administratively applied since the late 70's and to establish renewals for exemption certificates. ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: All organizations and entities exempt from sales and use tax pursuant to 36 M.R.S.A. § 1760 and corporations and individuals making sales to exempt organizations.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 305: Retailer Records
STATUTORY AUTHORITY: 36 M.R.S.A. § 1901
PURPOSE: To consider repeal to ensure consistency with proposed new Rule on Record Keeping and Retention of Records.
ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: Maine Retailers.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 308: Direct Payment Permits
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To address concerns in areas of record requirements, audit costs, parts inventory, information on records, methods of record retention, and periodic renewal of permits.
ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: All holders of direct payment permits composed of utilities and manufacturers.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 322: Sales of Food Products
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To amend existing rule to conform to recent legislative changes in regard to "prepared food" and to change statutory references. ANTICIPATED SCHEDULE: By February, 2002
AFFECTED PARTIES: Maine residents and visitors who purchase staples, snacks and prepared foods.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 323: Commercial Agricultural Production and Commercial Fishing
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: Amend existing rule to include commercial aquaculture.
ANTICIPATED SCHEDULE: By January, 2003
AFFECTED PARTIES: Taxpayers engaged in commercial aquaculture
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTERS 501-506: Fuel Tax Rules
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To-update all rules relating to fuel taxes.
ANTICIPATED SCHEDULE: By April, 2003
AFFECTED PARTIES: Fuel users and suppliers
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTERS 701-705: Cigarette Tax Rules
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To update all rules relating to cigarette tax.
ANTICIPATED SCHEDULE: By July, 2003
AFFECTED PARTIES: Cigarette Distributors.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 801: Apportionnaent of Income
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To update the Rule in response to recent legislative changes.
ANTICIPATED SCHEDULE: By June, 2003
AFFECTED PARTIES: Business taxpayers who have nexus with Maine and who operate in more than one state.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 803: Withholding Tax Reports and Payments
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To amend the existing rule to provide guidance for employers who use an electronic system for federal form W-4 relating to the number of withholding allowances claimed by employees.
ANTICIPATED SCHEDULE: By December, 2002
AFFECTED PARTIES: Employers and withholding agents required to withhold Maine hicome Tax.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 805: Composite Filing
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To update the Rule and make any necessary corrections.
ANTICIPATED SCHEDULE: By September, 2003
AFFECTED PARTIES: Individual taxpayers who are partners, S-corporation shareholders or beneficiaries of estates and trusts.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 806: Taxable Income of Nonresident Individuals
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To amend the rule to define the word "day" in relation to number of days spent working in Maine.
ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: Nonresident individual taxpayers.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 807: Net Operating Loss Add-Back Modification
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To update the Rule in response to recent legislative changes.
ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: Individual, corporate, and fiduciary taxpayers who claim net operating loss deductions.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated.

CHAPTER 808: Corporate Income Tax Nexus.
STATUTORY AUTHORlTY: 36 M.R.S.A. § 112
PURPOSE: To repeal and replace the rule to broaden its scope and specifically to address open issues regarding pass-through entities.
ANTICIPATED SCHEDULE: By July, 2003.
AFFECTED PARTIES: Corporation and other business entities conducting business in Maine; taxpayers who are partners, S-corporation shareholders, beneficiaries of estates and trusts, or members of limited liability companies.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated.

CHAPTER 810: Maine Unitary Business Taxable Income, Combined Reports and Tax Returns.
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To update the Rule to address open issues regarding pass-through entities, insurance companies, and financial institutions that are part of an affiliated group operating in a unitary fashion.
ANTICIPATED SCHEDULE: By July, 2003.
AFFECTED PARTIES: Business taxpayers who are doing business in Maine, and who are part of an affiliated group operating in a unitary fashion. CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated.

CHAPTER 901: Maine Residents Property Tax Program
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To amend the rule to change the requirements for documentary evidence relating to claims by a person who occupies a homestead and has sole responsibility for payment of the property tax.
ANTICIPATED SCHEDULE: By August 1, 2003
AFFECTED PARTIES: Maine residents who qualify for the Maine Residents Property Tax Program
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

CHAPTER 902: Low-cost Drug Card Program for the Elderly and Disabled
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To repeal the existing rule that provides guidance in filing an application when a substantial change in circumstances results in a reduction of household income, because the rule will no longer be needed. Responsibility for providing applications and determining eligibility for the low-cost drug program will be transferred to the Department of Human Services, Bureau of Family Independence effective January 1, 2003. The purpose of the transfer is to better coordinate the program with the Healthy Maine Prescription Program and the Maine Rx Program, which are also administered by DHS.
ANTICIPATED SCHEDULE: By January 1, 2003
AFFECTED PARTIES: Elderly and disabled persons who experience a reduction in income.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Rentals of Living Quarters
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To further define "in connection with employment or education" as found in 36 M.R.S.A. §1760, sub-§20(13)
ANTICIPATED SCHEDULE: By February, 2003
AFFECTED PARTIES: Students/employees renting living quarters.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Record Keeping and Retention of Records
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To provide additional guidance beyond the statute for taxpayers regarding record keeping and retention. Special attention will be given to electronic data interchange technology.
ANTICIPATED SCHEDULE: By March, 2003
AFFECTED PARTIES: All Maine Taxpayers
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Apportionment of Income for Certain Special Industries.
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To provide guidance to multi-state business taxpayers in certain special industries who have nexus with Maine regarding income apportionment.
ANTICIPATED SCHEDULE: By September, 2003
AFFECTED PARTIES: Multi-state business taxpayers in certain special industries who have nexus with Maine.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Research Expense Income Tax Credit
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To provide additional guidance beyond the statute regarding claiming the research expense tax credit.
ANTICIPATED SCHEDULE: By December, 2003
AFFECTED PARTIES: Individual, corporate, and fiduciary taxpayers with qualified research expenses.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Business Equipment Tax Reimbursement Program
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: To clarify property qualified for business property tax reimbursement and to establish standards for the application process for claiming refunds
ANTICIPATED SCHEDULE: By December, 2003
AFFECTED PARTIES: Maine business taxpayers who are eligible to claim the business equipment tax reimbursement.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Employment Tax Increment Financing
STATUTORY AUTHORITY: 36 M.R.S.A. Chapter 917
PURPOSE: To provide additional guidance beyond the statute regarding calculating and paying the employment tax increment.
ANTICIPATED SCHEDULE: By December, 2003
AFFECTED PARTIES: Maine businesses that add 5 or more new qualified employees.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Loring Job Increment Financing Fund.
STATUTORY AUTHORITY: 5 M.R.S.A. § 13080-T
PURPOSE: to provide additional guidance beyond the statute regarding computation of the Employment Tax Increment for deposit in the fund.
ANTICIPATED SCHEDULE: By December, 2003
AFFECTED PARTIES: Loring Development Authority and businesses located within the base area.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Successor Liability for Trust Fund Taxes
STATUTORY AUTHORITY: 36 M.R.S.A. §§ 112, 177
PURPOSE: To provide additional guidance beyond the statute regarding the liability of a successor business owner for trust fund taxes owed by a former owner.
ANTICIPATED SCHEDULE: By October, 2002
AFFECTED PARTIES: Business owners who sell an existing business and the successor owner or owners.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated

NEW RULE: Reporting of Certain Sales of Tobacco Products
STATUTORY AUTHORITY: 36 M.R.S.A. § 112
PURPOSE: Provide enforcement mechanism for requirement in Master Tobacco Settlement that sales of tobacco products by non-participating manufacturers be reported to the State.
ANTICIPATED SCBEDULE: By March, 2003
AFFECTED PARTIES: The State and all Maine Taxpayers.
CONSENSUS-BASED RULE DEVELOPMENT: not contemplated


UMBRELLA-UNIT NUMBER: 18-364
AGENCY: State Liquor and Lottery Commission

RULES TO BE PROPOSED:

CHAPTER 1: Maine State Lottery, Section 12 - Instant Lottery Tickets
STATUTORY AUTHORITY: 8 MRSA 374(1), Rules
PURPOSE OF THE PROPOSED RULES: To allow the commission to approve the price of tickets on a per game basis.
EXPECTED SCHEDULE FOR ADOPTION OF THE RULES: March 7, 2003
POTENTIALLY BENEFITTED AND REGULATED PARTIES: none

EMERGENCY RULES ADOPTED SINCE THE PREVIOUS AGENDA DUE DATE: none


AGENCY UMBRELLA-UNIT NUMBER: 18-389
AGENCY NAME: Bureau of Human Resources

CONTACT PERSON: Philip Schlegel, Public Service Coordinator I, 4 State House Station, Augusta, ME 04333-0004. (207) 624-7369. philip.j.schlegel@state.me.us

EMERGENCY RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None

EXPECTED 2002-2003 RULE-MAKING ACTIVITY:

CHAPTER 1: Purpose, Adoption and Amendment of Rules and Definition of Terms
STATUTORY AUTHORITY: 5 MRSA § 7036, sub-§ 17
PURPOSE: Ensures definitions are consistent with Civil Service Law and the Administrative Procedure Act, reflecting changes in policy and procedures as a result of changes to these laws.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 2: Intermittent Employment
STATUTORY AUTHORITY: 5 MRSA § 7053
PURPOSE: To comply with the Civil Service Law and to provide clarification of the benefits available to intermittent employees.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 3: Divisions of the Classified Service
STATUTORY AUTHORITY: 5 MRSA §§ 7036 and 7065; Ch. 147, P&SL 06/14/76
PURPOSE: Identifies the competitive, non-competitive (also known as "direct hire"), and labor divisions of Maine State Service.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 4: Classification Plan
STATUTORY AUTHORITY: 5 MRSA § 7061
PURPOSE: Explains the classification plan and mechanism for its maintenance. Defines the allocation and re-allocation of positions and related actions. Identifies the purpose and use of classification specifications and classification titles and states the mechanism for appeals of classification actions.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 5: Compensation Plan
STATUTORY AUTHORITY: 5 MRSA, §§ 7036 and 7065
PURPOSE: Defines the compensation plan in terms of fixed salary schedules as adopted, published, and emended for covered classifications of work in Maine State Service. Identifies pay rates, presents overtime provisions and gives rates of pay for specific personnel actions such as new hires, promotions, demotions, transfers, non-standard work designations, and project appointments.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 6: Applications and Examinations
STATUTORY AUTHORITY: 5 MRSA, §§ 7036, 7051, 7052, 7054, 7055, 7062, 7063, 7064
PURPOSE: Provides information and procedures regarding the character and content of examinations and related announcement/examination administration practices. Gives requirements for admission, outlines exam scoring and notice procedures, and presents the mechanism for appeal of examination results.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 7: Eligible Registers
STATUTORY AUTHORITY: 5 MRSA §§ 7034, 7036, 7052, 7053, 7062, 7064
PURPOSE: Identifies the types of employment registers and the manner in which they are maintained and used. Establishes a mechanism for adding and removing names, and specifies the normal duration of registers.
ANTICIPATED SCHEDULE: Prior to September 30, 2002
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 8: Certification and Appointment
STATUTORY AUTHORITY: 5 MRSA §§ 781-791, 7034, 7036, 7051, 7052, 7053, 7054, 7055, 7062, 7064
PURPOSE: Establishes rules which govern appointments to position vacancies in the classified service. Includes procedures for appointments made by certification from classification registers and for appointments resulting from nominations submitted by appointing authorities. Provisions are also included for: apprentice, trainee, and conditional appointment referrals that may be authorized by the Director; acting capacity assignments; and the reemployment of retired persons.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 9: Probationary Period
STATUTORY AUTHORITY: 5 MRSA §§ 7036, 7051
PURPOSE: Identifies the purpose and duration of the probationary period and presents the mechanism for transition from probationary to permanent status.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 10: Performance Appraisal and Training
STATUTORY AUTHORITY: 5 MRSA §§ 7036, 7065, 7070
PURPOSE: Identifies the purpose and requirements for the performance appraisal system and establishes a mechanism for internships and apprentice training.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 11: Holidays, Leave of Absence and Related Compensation Practices
STATUTORY AUTHORITY: 5 MRSA §§ 721-727, 7036
PURPOSE: Designates holidays and related compensation procedure and presents regulations governing leaves of absence with pay and without pay. Includes sick leave, vacation leave, military leave, educational leave, jury duty and court appearances, workers' compensation, and unclassified service appointments.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 12: Disciplinary Action, Demotion And Layoff
STATUTORY AUTHORITY: 5 MRSA §§ 7036, 7051, 7052, 7054, 7055, 7062, 7063, 7064
PURPOSE: Presents the basis and procedure for demotions, suspensions and dismissals in the State service; the procedure for resignation in good standing; and the statewide mechanism for addressing the unavoidable layoff of employees.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 13: Complaints, Grievances and Investigations
STATUTORY AUTHORITY: 5 MRSA §§ 7036, 7051, 7081-7085
PURPOSE: Presents the various mechanisms through which complaints and/or grievances of State employees may be discovered, filed and/or heard, and related investigation and enforcement powers of the Director with respect to proper administration and application of the Civil Service Law to these rules.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 14: Employee Work Records and Payroll Certification Procedure
STATUTORY AUTHORITY: 5 MRSA §§ 7070, 7071
PURPOSE: Provides information and establishes procedures with respect to employment history and records maintained by the appointing authority and the Bureau of Human Resources. Provides requirements for information regarding changes in employee status for purposes of payroll authorization and the permanent record thereof. Provides access to public records, with restriction.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: New hire applicants, Confidential employees and bargaining unit employees of Maine State Government in matters not otherwise covered by collective bargaining agreements.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated

CHAPTER 15: The Maine Management Service
STATUTORY AUTHORITY: 5 MRSA §§ 7031, 7034, 7036, 7051, 7052, 7061, 7065, 7081-7085
PURPOSE: This chapter, adopted in 2002, establishes the Maine Management Service and provides separate and distinct rules for Confidential employees who occupy positions that are specifically designated as included in the Maine Management Service. Provides a definition and outlines the goals of the Maine Management Service; provides the manner in which positions are included in the Maine Management Service; and defines terms associated with the Maine Management Service. This chapter also provides a classification and compensation plan for the Maine Management Service; provides unique procedures for recruitment, application, selection, training, and development. This chapter also provides a unique procedure for layoff, complaints, grievances, investigations, and discipline of employees included in the Maine Management Service.
ANTICIPATED SCHEDULE: Prior to September 30, 2003
AFFECTED PARTIES: Applicants for positions included in the Maine Management Service, confidential employees who occupy positions that are specifically designated as included in the Maine Management Service.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated


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