New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XVIII - Empire State Commercial Production Credit Program
Part 180 - Empire State Commercial Production Credit Program
Section 180.7 - Record retention
Universal Citation: 5 NY Comp Codes Rules and Regs ยง 180.7
Current through Register Vol. 46, No. 12, March 20, 2024
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.
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