The Commissioner of Taxation and Finance may, in the commissioner's discretion and upon such conditions as the commissioner may prescribe, extend the privilege of filing a group nonresident income tax return, as provided in section 151.17 of this Part with respect to partnerships and nonresident partners, to the nonresident persons in any other class of group or organization with characteristics similar but not identical to the characteristics specified in section 151.17 of this Part. For this purpose, the provisions of section 151.17 of this Part shall apply in the same manner and effect as if such rules had been incorporated in full in this section, except where inconsistent or irrelevant to the standards and conditions established under this section.