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 170.8 - Record retention
Universal Citation: 5 NY Comp Codes Rules and Regs ยง 170.8
Current through Register Vol. 46, No. 12, March 20, 2024
All authorized and approved 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. The department shall have the right to request such records upon reasonable notice.
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