§ 17053.36-3. Qualified Taxpayer.

Qualified Taxpayer -- (See Regulation 17053.36-0 for Table of Contents.)

(a) Regulation 17053.37-3 Shall Apply. For purposes of Regulations 17053.36-1 through 17053.36-9, inclusive, the provisions of Regulation 17053.37-3, as in effect on the date these regulations become effective, shall apply and are incorporated herein by reference. The term “qualified taxpayer” in this regulation shall have the same meaning as the term qualified taxpayer in Regulation 17053.37-3.