- (1) The following sections of 990 CMR are promulgated by the Council: 990 CMR 2.03, 2.05(1), 4.00 (except 4.02 and 4.05), 5.00 (except 5.05(2)), 7.01, 7.03, 7.04, 8.00 through 14.00, 16.00.
- (2) The following sections of 990 CMR are promulgated by the Department: 990 CMR 2.04, 2.05(2), 5.05(2), 6.00, 7.05, 15.00.
- (3) The following sections of 990 CMR are promulgated jointly by the Counciland the Department: 990 CMR 1.00, 2.01, 2.02, 2.06, 3.00, 4.02, 4.05, 7.02.