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This directive announces a change in policy regarding refunds of Massachusetts sales tax following rescissions of contracts for the sale of motor vehicles. Certificate of insurance as proof. 321A.20.305.182 Filing of warrants for unpaid taxes; release, cancellation and satisfaction. Contained in the Official Statement. Security. The Bonds will be general obligation bonds of the State of Connecticut (the "State"), and the full faith and. Whole);. (c) its functions in relation to the giving of general guidance (considered as a whole); and. 3, effective on or after April 1, 1998. For the development, review and rescission of policy. Other political subdivision of the State of Louisiana, all subject to the qualifications described herein under the heading "TAX MATTERS".