§ 59-03 Application.
RCNY § 59-03
a. A taxpayer must submit a complete application on a form prescribed by the Commissioner no later than the due date. An application submitted after the due date will not be considered, except to the extent authorized under paragraph 2 of subdivision d of 19 RCNY § 59-04. The Department has no obligation to inform a taxpayer whether an application is complete or incomplete. b. To be considered complete, an application must contain all information and documentation the commissioner requires, including the following: 1. a permit issued by the department of health and mental hygiene to operate a child care center indicating the number of child care seats or, in the case of a child care center that has expanded child care, a permit issued by such department demonstrating such expansion; and 2. a certification form signed by an independent certified public accountant that provides the following information regarding the service year for which the credit is sought: (i) the maximum number of child care seats allowed in the permit; (ii) the total number of child care seats that are occupied, i.e., the average daily number of children in attendance at the child care program, disaggregated by infant seats and toddler seats; (iii) [reserved;] (iv) if the taxpayer has expanded child care, the total number of child care seats that were occupied before such expansion and the total number of child care seats that were occupied after such expansion, i.e., the average daily number of children in attendance at the child care program before such expansion and the average daily number of children in attendance after such expansion, disaggregated by infant seats and toddler seats; and (v) the number of calendar weeks in operation, or in the case of a child care center that has expanded child care, the number of calendar weeks in operation before such expansion and the number of weeks in operation following expansion. c. A taxpayer that submits an application must retain all data and documentation that validates the information in the application, including all numbers in the certification form included in the application, through the entire period in which the tax against which the credit was or may be taken may be assessed, including any agreed-upon period of extension of a limitations period for the assessment of such tax. Such taxpayer must make available all such data and documentation to the Department upon the Department's request. (Added City Record 7/21/2023, eff. 8/20/2023)
