New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XXII - Start-Up NY Program
Part 220 - Suny Tax-free Areas To Revitalize And Transform Upstate New York (start-up Ny) Program
Section 220.17 - Freedom of Information Law and disclosure
Current through Register Vol. 44, No. 38, September 21, 2022
(a) The commissioner, to the extent practicable and legally permissible, may disclose publicly the names and addresses of the businesses receiving any of the tax benefits specified in this section. In addition, the commissioner may disclose publicly the amounts of such benefits allowed to each such business, and whether or not a business created or maintained net new jobs during the taxable year.
(b) The commissioner, to the extent practicable and legally permissible, may publicly disclose the aggregate amounts of such tax exemption allowed to employees. In addition, the commissioner may publicly disclose the number of net new jobs any business reports on its tax return or report or any other information necessary for the commissioner or the sponsor to monitor and enforce compliance with the law, rules and regulations governing the program.
(c) Notwithstanding any provision to the contrary, the Commissioner of Taxation and Finance, in determining whether a business or any of its owners is entitled to the tax benefits under the program, may utilize and if necessary, disclose to the commissioner, information derived from the tax returns of such business or related persons of such business and wage reporting information relating to any employees of such business or its related persons.
(d) Freedom of Information Law disclosure waiver.
Amended New York State Register November 20, 2019/Volume XLI, Issue 47, eff. 11/20/2019