Part 170 - EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
- Section 170.1 - Purpose and general description
- Section 170.2 - Definitions
- Section 170.3 - Eligibility
- Section 170.4 - Application Process
- Section 170.5 - Allocation of Empire State film production tax credit
- Section 170.6 - Criteria for evaluation of applications
- Section 170.7 - Third party verifications
- Section 170.8 - Record retention
- Section 170.9 - Appeal process
- Section 170.10 - Exchange of information with Department of Taxation and Finance
- Section 170.11 - Quarterly report
- Section 170.12 - Biennial report