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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 5. Department of Economic Development |
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Chapter XXVI. Life Sciences Research and Development |
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Part 260. Life Sciences Research and Development Tax Credit Program |
| 5 CRR-NY XXVI 260 Notes |
| Sec. 260.1. Purpose and general description |
| Sec. 260.2. Definitions |
| Sec. 260.3. Eligibility criteria |
| Sec. 260.4. Application process |
| Sec. 260.5. Application review |
| Sec. 260.6. Calculation of the tax credit |
| Sec. 260.7. Maximum amount of credits |
| Sec. 260.8. Allocation of the credit |
| Sec. 260.9. Refundability of credits |
| Sec. 260.10. Record retention |
| Sec. 260.11. Appeal process |
| Sec. 260.12. Information sharing |