Revocation of Prior Policies, Rulings and Agreements

960 CMR 4.00 supercedes any and all prior policy statements of the Division, whether internal or external, including but not limited to letter rulings, directives, technical information releases and regulations, with the exception of the Division’s Audit Program Guidelines. All prior statements, letter rulings, directives, technical information releases and regulations ofthe Division, with the exception of the Division’s Audit Program Guidelines, are hereby revoked in their entirety.