New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XXIII - EMPIRE STATE POST PRODUCTION TAX CREDIT PROGRAM
Part 230 - EMPIRE STATE POST PRODUCTION TAX CREDIT PROGRAM
Section 230.4 - Application process

(1) An authorized applicant shall submit an initial application to the department prior to the completion of principal photography. In the case of a TV series an authorized applicant shall submit such application prior to completion of principal photography of the first episode of the series. The department, in its sole discretion, may waive the above rule upon an authorized applicant's showing of exigent circumstances so long as that authorized applicant has not yet incurred qualified post production costs in New York State.

(2) After submission of the initial application, the department may, in its sole discretion, require the authorized applicant to have an interview with the department to discuss the details of the initial application. A post production supervisor and post production accountant or their designee, approved by the department, shall attend such interview if requested by the department.

(3) The department shall approve or disapprove the initial application based upon criteria set forth in section 230.6(a) of this Part.

(4) After review of the initial application, the department shall notify the authorized applicant of its eligibility and may issue a certificate of conditional eligibility to the authorized applicant.

(1) An applicant may submit a final application to the department after the completion of a qualified film.

(2) Upon receipt of the final application, the department may request additional documentation, including copies of receipts of qualified post production costs, to determine if the qualified film qualifies for the Empire State Post Production Tax Credit. The department shall approve or disapprove the final application based upon criteria set forth in section 230.6(b)(1)-(5) 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 230.9 of this Part, or reapply pursuant to the provisions of this section.