Subpart 5-10 Economic Development Zone Investment Tax Credit | Midpage

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New York Codes, Rules and Regulations

Subchapter A. Business Corporation Franchise Tax

Subpart 5-10 Economic Development Zone Investment Tax Credit

Subpart 5-10 Economic Development Zone Investment Tax Credit

Department of Taxation and Finance

5-10.1General.5-10.2Qualified property.5-10.3Leased property.5-10.4Meaning of other terms.5-10.5Computing the economic development zone investment tax credit.5-10.6Elective treatment of certain property which qualifies for the economic development zone investment credit.5-10.7Limitation, carryover and refund of the economic development zone investment tax credit.5-10.8Recomputation of economic development zone investment tax credit on property that is disposed of or ceases to qualify.5-10.9Additional amount required to be added back due to certain decertifications.