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.