Cal. Code Regs. Tit. 18, §§ 23636-3

Current through Register 2024 Notice Reg. No. 40, October 4, 2024

Section 23636-3 - Qualified Taxpayer

Qualified Taxpayer -- (See Regulation 23636-0 for Table of Contents.)

(a) Regulation 23637-3 Shall Apply. For purposes of Regulations 23636-1 through 23636-9, inclusive, the provisions of Regulation 23637-3, 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 23637-3.

Cal. Code Regs. Tit. 18, §§ 23636-3

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

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 23636, Revenue and Taxation Code.

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