New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 5. Department of Economic Development |
Chapter XXVI. Life Sciences Research and Development |
Part 260. Life Sciences Research and Development Tax Credit Program |
Sec. 260.10. Record retention
Latest version.
- (a) Each life sciences research and development company shall keep all relevant records for their duration of program participation plus three years.(b) The department shall have the right to inspect all relevant records upon reasonable notice to the life sciences research and development company.