§105.330. Who Does Not Need to Apply  


Latest version.
  • a)         Equipment manufacturers or software firms that provide products that are not used exclusively for electronic filing (e.g., someone who provides a 3780 protocol converter, a modem manufacturer, a PC manufacturer, etc.) do not need to apply.

     

    b)         Telecommunication networks that do not provide a product exclusively used for electronic filing do not need to apply.