Part 240 - EMPIRE STATE MUSICAL AND THEATRICAL PRODUCTION TAX CREDIT PROGRAM
- Section 240.1 - Purpose and general description
- Section 240.2 - Definitions
- Section 240.3 - Eligibility
- Section 240.4 - Application Process
- Section 240.5 - Allocation of Empire State Musical and Theatrical Production Tax Credit
- Section 240.6 - Criteria for evaluation of final applications
- Section 240.7 - Record retention
- Section 240.8 - Appeal process
- Section 240.9 - Exchange of Information with Department of Taxation and Finance
- Section 240.10 - Annual report
- Section 240.11 - Third Party Verification