5 CRR-NY 180.7NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 5. DEPARTMENT OF ECONOMIC DEVELOPMENT
CHAPTER XVIII. EMPIRE STATE COMMERCIAL PRODUCTION CREDIT PROGRAM
PART 180. EMPIRE STATE COMMERCIAL PRODUCTION CREDIT PROGRAM
5 CRR-NY 180.7
5 CRR-NY 180.7
180.7 Record retention.
All applicants must maintain records, in paper or electronic form, of any qualified productions costs used to calculate their potential or actual benefit(s) under this program for a minimum of three years from the date the applicant claims the tax credit on its New York State tax return. The department shall have the right to request such records upon reasonable notice.
5 CRR-NY 180.7
Current through October 15, 2021
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.