5 CRR-NY 260.9NY-CRR
5 CRR-NY 260.9
5 CRR-NY 260.9
260.9 Refundability of credits.
The tax credit established in this Part shall be refundable as provided in article 9-A or 22 of the Tax Law. If a life sciences research and development company fails to satisfy the eligibility criteria it will lose the ability to claim credit for that year.
5 CRR-NY 260.9
Current through October 15, 2021
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