For rules relating to returns required to be made by every individual, estate, or trust which is liable for one or more qualified State individual income taxes, as defined in section 6362, for a taxable year, see paragraph (b) of Sec. 301.6361-1 of this chapter (Regulations on procedure and Administration). [T.D. 7577, 43 FR 59357, Dec. 20, 1978]
tax returns or statements