New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 5. Department of Economic Development |
Chapter XXIII. Empire State Post Production Tax Credit Program |
Part 230. Empire State Post Production Tax Credit Program |
5 CRR-NY XXIII 230 Notes |
Sec. 230.1. Purpose and general description |
Sec. 230.2. Definitions |
Sec. 230.3. Eligibility |
Sec. 230.4. Application process |
Sec. 230.5. Allocation of Empire State Post Production Tax Credit |
Sec. 230.6. Criteria for evaluation of applications |
Sec. 230.7. Third party inspection |
Sec. 230.8. Record retention |
Sec. 230.9. Appeal process |
Sec. 230.10. Exchange of information with Department of Taxation and Finance |
Sec. 230.11. Quarterly report |
Sec. 230.12. Biennial report |