Part 230 - EMPIRE STATE POST PRODUCTION TAX CREDIT PROGRAM
- Section 230.1 - Purpose and general description
- Section 230.2 - Definitions
- Section 230.3 - Eligibility
- Section 230.4 - Application process
- Section 230.5 - Allocation of Empire State post production tax credit.
- Section 230.6 - Criteria for evaluation of applications
- Section 230.7 - Third party inspection
- Section 230.8 - Record retention
- Section 230.9 - Appeal process
- Section 230.10 - Exchange of information with Department of Taxation and Finance
- Section 230.11 - Quarterly report
- Section 230.12 - Biennial report