Section 138.39 - Internal Controls D: (Reserved)Reserved by Mass Register Issue 1288, eff. 6/5/2015.Reserved by Mass Register Issue 1324, eff. 6/24/2016.Reserved by Mass Register Issue 1367, eff. 6/15/2018.Reserved by Mass Register Issue 1369, eff. 7/13/2018.Reserved by Mass Register Issue 1486, eff. 12/21/2022 (EMERGENCY).Reserved by Mass Register Issue 1492, eff. 3/9/2023 (EMERGENCY).Reserved by Mass Register Issue 1494, eff. 3/9/2023 (COMPLIANCE).