§ 19-0309 — Certificates of compliance for purposes of the Tax Law

§ 19-0309. Certificates of compliance for purposes of the Tax Law.\n 1. For the purposes of sections 208, 210, 606 and 612 of the Tax Law,\nthe commissioner or his designated representative is hereby authorized\nto issue certificates of compliance concerning air pollution control\nfacilities and air pollution controlled process facilities as defined in\nsuch law. No such certificate shall be issued unless the facility to\nwhich it is applicable is in compliance with applicable provisions of\ntitles 1 to 11, inclusive, and title 19 of article 17, article 19, and\ntitle 1 of article 27 of this chapter; of the Public Health Law; of the\nstate sanitary code and of codes, rules, regulations, permits or orders\nissued pursuant thereto.\n 2. In the case of facilities which have not been completed prior to\nthe close of a taxable year for which a deduction may be claimed under\nthe Tax Law, a temporary certificate of compliance may be issued if the\ncommissioner or his representative is satisfied, on the basis of the\nconstruction which has taken place, that such facilities, when\ncompleted, will be in compliance with the provisions of titles 1 to 11,\ninclusive, and title 19 of article 17, article 19, and title 1 of\narticle 27 of this chapter; of the Public Health Law; of the state\nsanitary code, and codes, rules, regulations, permits or orders issued\npursuant thereto. Such a temporary certificate shall apply only to\nexpenditures made in the taxable year with respect to which such a\ncertificate is issued.\n 3. The certificate of compliance may be revoked by the commissioner,\nafter providing an opportunity to be heard, upon a determination that\nthe facility to which it was applicable either is not, or has not been,\nin compliance with applicable provisions of this chapter, the state\nsanitary code or codes, rules, regulations, permits or orders issued\npursuant thereto. Upon revocation, the commissioner shall notify the\nState Tax Commission.\n