Maintenance of records
Source:
Section 477 — Maintenance of records, https://www.nysenate.gov/legislation/laws/COM/477 (updated Apr. 23, 2021; accessed Jan. 17, 2026).
470
Short title 471
Statement of legislative findings and declaration 472
Definitions 473
Eligibility criteria 474
Application and approval process 475
Restaurant return-to-work tax credit 475–A
Additional restaurant return-to-work tax credit 476
Powers and duties of the commissioner 477
Maintenance of records 478
Reporting 479
Cap on tax credit
Short title 471
Statement of legislative findings and declaration 472
Definitions 473
Eligibility criteria 474
Application and approval process 475
Restaurant return-to-work tax credit 475–A
Additional restaurant return-to-work tax credit 476
Powers and duties of the commissioner 477
Maintenance of records 478
Reporting 479
Cap on tax credit
