(1) There shall be a Roll for each Division. (2) There shall be a separate Roll for each Subdivision. (3) All the Subdivision Rolls for a Division shall together form the Roll for the Division. (4) All the Division Rolls for a State or a Territory shall together form the Roll for that State or Territory, as the case requires.
§ CEA s. 82Subdivision Rolls, Division Rolls and State and Territory Rolls
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