N.Y. Comp. Codes R. & Regs. tit. 5 § 170.8
Current through Register Vol. 46, No. 50, December 11, 2024
All authorized and approved applicants must maintain records, in paper or electronic form, of any qualified productions costs used to calculate their potential or actual benefit(s) under this program for a minimum of three years from the date the applicant claims the tax credit. The department shall have the right to request such records upon reasonable notice.
N.Y. Comp. Codes R. & Regs. Tit. 5 § 170.8