5 CRR-NY 170.4NY-CRR
5 CRR-NY 170.4
5 CRR-NY 170.4
170.4 Application process.
(a) Initial application.
(1) An authorized applicant shall submit an initial application to the department prior to the start of principal photography.
(2) After submission of the initial application, the department may, in its sole discretion, require the authorized applicant to have an interview with the department to discuss the details of the initial application. A producer, the line producer or unit production manager, and production accountant or their designee, approved by the department, shall attend such meeting.
(3) The department shall review the initial application and determine whether the applicant meets the eligibility criteria set forth in section 170.6(a) of this Part.
(4) After review of the initial application, the department will notify the authorized applicant of its eligibility and may issue a certificate of conditional eligibility to the authorized applicant.
(b) Final application.
Upon receipt of the final application, the department may request additional documentation, including copies of receipts of qualified production costs, to help determine if the production is a qualified film and qualifies for the Empire State film production tax credit. The department shall approve or disapprove the final application based upon criteria set forth in section 170.6(b)(1)-(9) of this Part. If the final application is approved, the department shall issue a certificate of tax credit to the approved applicant. The department shall provide a copy of such certificate of tax credit to the Department of Taxation and Finance. If the final application is disapproved, the department shall provide the applicant with a notice of disapproval which shall state the reasons therefor. Such disapproval shall be a rejection of the applicant’s final application. A disapproved applicant may appeal such decision pursuant to section 170.8 of this Part or reapply pursuant to the provisions of this Part.
5 CRR-NY 170.4
Current through October 15, 2021
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