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 230.7 - Third party inspection
The department may accept from an applicant a third party inspection as part of an applicant's final application. Submission of a third party inspection shall be voluntary and shall be subject to review and approval by the department pursuant to section 230.6(b) of this Part. The voluntary submission of a third party inspection by an approved applicant as part of its final application shall in no way or manner affect the review and approval by the department of a final application submitted by an approved applicant that elects not to submit a third party inspection. Such final application shall be subject to review and approval by the department pursuant to section 230.6(b) of this Part.