N.Y. Economic Development Law Section 427
Maintenance of records

Each participant shall keep all relevant records for the duration of its program participation plus three years.

Source: Section 427 — Maintenance of records, https://www.nysenate.gov/legislation/laws/COM/427 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

420
Short title 421
Statement of legislative findings and declaration 422
Definitions 423
Eligibility criteria 424
Application and approval process 425
Empire state jobs retention program credit 426
Powers and duties of the commissioner 427
Maintenance of records 428
Reporting 429
Cap on tax credit

Up to date

Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 427. Maint. of records's source at nysenate.gov

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Location: https://newyork.public.law/laws/n.y._economic_development_law_section_427

Original Source: Section 427 — Maintenance of records, https://www.nysenate.gov/legislation/laws/COM/427 (last accessed Jan. 31, 2026).

N.Y. Economic Development Law Section 427 Maintenance of records

N.Y. Economic Development Law Section 427
Maintenance of records