§ 7-07 — Record Retention.

§ 7-07 Record Retention.

RCNY § 7-07

Each authorized and approved applicant must maintain records, in paper or electronic form, of any qualified productions costs used to calculate its potential or actual benefit(s) under this program for a minimum of three years from the date of filing of the tax return on which the applicant claims the tax credit. The Office shall have the right to request such records upon reasonable notice.