New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XVII - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
Part 170 - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
Section 170.4 - Application Process
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Initial application.
(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. An authorized applicant must submit a diversity report with its final application. The Department shall approve or disapprove the final application based upon criteria set forth in section 170.6(b) 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 these regulations or reapply pursuant to the provisions of this Part.