(a) This article shall apply to any taxpayer who, during the amnesty period specified in Section 7071, meets all of the following:

1. (1) Is eligible to participate in the tax amnesty program.
2. (2) Files a completed amnesty application with the board, signed under penalty of perjury, to participate in the tax amnesty program.

3. (3) Within 60 days after the conclusion of the tax amnesty period, does all of the following:

   1. (A) Files completed tax returns for all tax reporting periods for which he or she has not previously filed a tax return and files completed amended returns for all tax reporting periods for which he or she underreported his or her tax liability.
   2. (B) Pays in full the taxes and interest due for all periods for which amnesty is requested, or applies for an installment agreement under subdivision (b).
   3. (C) For taxpayers who have not paid in full any tax liabilities due and payable for tax reporting periods beginning before January 1, 2003, pays in full the taxes and interest due for each period for that portion of the proposed determination for each period for which amnesty is requested or applies for an installment payment agreement under subdivision (b).
4. (4) In the case of any taxpayer that has filed for bankruptcy protection under Title 11 of the United States Code, submits an order from a Federal Bankruptcy Court allowing the taxpayer to participate in the amnesty program.