Section 182.100 - [Effective 10/1/2024] How is this part written?(a) This part uses a "plain language" format to make it easier for the general public and business community to use and understand. The section headings and text must be read together, as they are often in the form of questions and answers.(b) Pronouns used within this part, such as "I" and "you," change from subpart to subpart depending on the audience being addressed.