Cal. Code Regs. tit. 18, § 17053.36-3 – Qualified Taxpayer.

(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.

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

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17053.36, Revenue and Taxation Code.

1. New section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4).