(P) Rules; citation. Unless otherwise made clear by the citation in the text, references to individual components of the rules are cited as follows:
Part refers to Part 100
section refers to a provision consisting of 100 followed by a decimal (100.1)
subdivision refers to a provision designated by a capital letter (A).
paragraph refers to a provision designated by an arabic numeral (1)
subparagraph refers to a provision designated by a lower-case letter (a).