DISCLAIMER
This guide does not supplant the TOPS statute and rules. In the event there is any statement in the guide that is or can be interpreted to contradict the TOPS statute or rules, the statute or rules will prevail.

While the guide is accurate as of the date of publication, subsequent legislative acts and/or changes in the rules may make some provisions in this guide obsolete.

TOPS QUESTIONS AND ANSWERS  
October 9, 2009

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