N.Y. Comp. Codes R. & Regs. tit. 5 § 11.10

Current through Register Vol. 42, No. 46, November 18, 2020
Section 11.10 - Certification after revocation

Pursuant to the procedures set forth in section 11.5 of this Part, a business enterprise may be certified after its certification has been revoked, upon a showing that the conditions which resulted in the revocation of certification have been resolved. The effective date of certification for a business enterprise that is certified after revocation shall be the effective date of the enterprise's original certification and the Tax Law, rules and regulations in place on the date of the first certification shall apply, provided that the enterprise shall not be eligible for empire zone tax benefits during the period when its certification was revoked. Provided further, a business enterprise seeking certification after revocation shall be subject to the laws, rules, and regulations governing certification in effect at the time.

N.Y. Comp. Codes R. & Regs. Tit. 5 § 11.10