When used in these rules, unless the context clearly requires a different meaning:
(1) "Board" means the Montana Board of Housing created by 2-15-1814, MCA.
(2) "Project" means the low income residential rental building, or buildings, that are the subject of an application for housing credits.
(3) "QAP" means the board's "Housing Credit Program 2017 Qualified Allocation Plan," which sets forth the application process and selection criteria used by the board for evaluation and selection of projects to receive awards for allocation of housing credits for calendar year 2017, copies of which may be obtained by contacting the Board of Housing by mail at P.O. Box 200528, Helena, MT 59620-0528, by telephone at (406) 841-2845 or (406) 841-2838, or at the board's web site www.housing.mt.gov.
(4) "Tax credit" or "housing credit" means the federal low income housing tax credit for owners of qualifying rental housing which meets certain low income occupancy and rent limitation requirements pursuant to 26 U.S.C. 42.