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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 5. Credits Against Tax |
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Subpart 5-8. Economic Development Zone Capital Tax Credit |
| 20 CRR-NY I A 5-8 Notes |
| Sec. 5-8.1. General |
| Sec. 5-8.2. Computing the economic development zone capital tax credit |
| Sec. 5-8.3. Limitations and carryover of the economic development zone capital tax credit |
| Sec. 5-8.4. Adjustment on disposition of stock, partnership interest or other ownership interest from qualified investments |
| Sec. 5-8.5. Recomputation of economic development zone capital tax credit on disposition of qualified investments |