Sec. 5-8.1. General

Latest version.

Tax Law, § 210(20)(a)
A taxpayer is allowed an economic development zone capital tax credit with respect to the sum of the investments and contributions, provided in section 5-8.2 of this Subpart, made during the taxable year and certified by the Commissioner of Economic Development. A taxpayer must submit a “Claim for Economic Development Zone Capital Tax Credit” (form DTF-602) when claiming the credit.

                    
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