New York COM Code § 494

Application and approval process
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§ 494. Application and approval process. 1. A business entity must\nsubmit a complete application as prescribed by the commissioner.\n  2. The commissioner shall establish procedures and a timeframe for\nbusiness entities to submit applications. As part of the application,\neach business entity must:\n  (a) provide evidence in a form and manner prescribed by the\ncommissioner of their business eligibility;\n  (b) agree to allow the department of taxation and finance to share the\nbusiness entity's tax information with the department;\n  (c) agree to allow the department of labor to share its tax and\nemployer information with the department. However, any information\nshared as a result of this program shall not be available for disclosure\nor inspection under the state freedom of information law;\n  (d) allow the department and its agents access to any and all books\nand records the department may require to monitor compliance; and\n  (e) agree to provide any additional information required by the\ndepartment relevant to this article.\n  3. After reviewing a business entity's completed final application and\ndetermining that the business entity meets the eligibility criteria as\nset forth in this article, the department may issue a certificate of tax\ncredit.\n

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