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 230.8 - Record retention

All authorized and approved applicants must maintain records, in paper or electronic form, of any qualified post production 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 access to the records during normal business hours at an office of the applicant within the State or, if no such office is available, at a mutually agreeable and reasonable venue within the State, for the term specified above for the purposes of inspection, auditing and copying.