Part 260 Life Sciences Research and Development Tax Credit Program

• 5 CRR-NY XXVI 260 Notes
• s 260.1 Purpose and general description.
• s 260.2 Definitions.
• s 260.3 Eligibility criteria.
• s 260.4 Application process.
• s 260.5 Application review.
• s 260.6 Calculation of the tax credit.
• s 260.7 Maximum amount of credits.
• s 260.8 Allocation of the credit.
• s 260.9 Refundability of credits.
• s 260.10 Record retention.
• s 260.11 Appeal process.
• s 260.12 Information sharing.