The regulation has been reviewed for its economic impact on small businesses as required by St. 2010, c. 240, § 167. The following criteria have been considered: (1) the continuing need for this regulation; (2) the nature of complaints and comments about this regulation received by the Department from the public; (3) the complexity of the regulation; (4) the extent to which this regulation overlaps, duplicates, or conflicts with other federal, state and local government regulations; (5) the length of time since the regulation was enacted and/or amended; and (6) the degree to which technology, economic conditions or other factors have changed the subject areas affected by this regulation. As a result of this review, DOR recommended that the regulation, as amended, remain in effect.