New York Codes, Rules and Regulations
Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT
Chapter XXVI - Life Sciences Research and Development
Part 260 - Life Sciences Research and Development Tax Credit Program
Section 260.10 - Record retention
Universal Citation: 5 NY Comp Codes Rules and Regs ยง 260.10
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Each life sciences research and development company shall keep all relevant records for their duration of program participation plus three years.
(b) The department shall have the right to inspect all relevant records upon reasonable notice to the life sciences research and development company.
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