1. (a) Follow the structure and order outlined in paragraphs (1)-(7) of this subsection when subdividing a rule.

   1. (1) The highest subdivision within a rule is a "subsection." You need not subdivide below this level.

      1. (A) When there are two or more subsections, designate them with a lower-cased letter in parenthesis, e.g., (a), (b), etc.
      2. (B) When there is only one subsection in a section, omit the "(a)." This is referred to as an "implied (a)."
   2. (2) The rule subdivision below a subsection is called a "paragraph" and is designated by an Arabic number in parenthesis, e.g., (1), (2), etc.
   3. (3) The rule subdivision below the paragraph is called a "subparagraph" and is designated by an upper-cased letter in parenthesis, e.g., (A), (B), etc.
   4. (4) The rule subdivision below the subparagraph is called a "clause" and is designated by a lower-cased Roman numeral in parenthesis, e.g., (i), (ii), etc.
   5. (5) The rule subdivision below the clause is called a "subclause" and is designated by an upper-cased Roman numeral in parenthesis, e.g., (I), (II), etc.
   6. (6) The rule subdivision below the subclause level is called an "item" and is designated by a lower-cased letter with a dash on both sides in parenthesis, e.g., (-a-), (-b-), etc.
   7. (7) The rule subdivision below the item is called a "subitem" and is designated by an Arabic numeral with a dash on both sides in parenthesis, e.g., (-1-), (-2-), etc.
2. (b) When subdividing a rule, follow a parallel outline format, i.e., no (a) without (b), no (1) without (2), etc., with the exception of the implied (a) described in subsection (a)(1)(B) of this section.
3. (c) When amending an existing rule, you must account for all existing language. Within the rule structure, put new language before obsolete language. Use the codes as described in §91.61(c)(5), (6), and (9) of this title (relating to Electronic Procedures for Filing Rules and Miscellaneous Documents).

4. (d) When you amend a subdivision within a rule, follow the "No change" policy outlined in paragraphs (1)-(3) of this subsection.

   1. (1) When you amend only part of an existing rule, we print only the text of the affected subdivisions. Same-level subdivisions are labeled (No change.)
5. (e) Do not reserve subdivisions within a rule for future expansion.
6. (f) Follow any reference to another section or chapter in the same title with the phrase "of this title (relating to...)" with the title of the section or chapter inserted in the parenthesis. Follow a reference to a different subchapter in the same chapter with the phrase "of this chapter (relating to...)" with the title of the subchapter inserted in the parenthesis. It is not necessary to reference the same section, subchapter, or chapter name twice within a rule.
7. (g) Cite any reference to a rule in another title with the title and section number(s) in accordance with §91.25(b) of this title (relating to Form of Citation). For example: 1 TAC §91.21.

Source Note:The provisions of this §91.23 adopted to be effective February 17, 1998, 23 TexReg 1289.