§ 17-0707. Certificates of compliance for purposes of the Tax Law.

1. For the purposes of sections 208, 210, 606 and 612 of the Tax Law,
the commissioner or his designated representative is hereby authorized
to issue certificates of compliance concerning industrial waste
treatment facilities and industrial waste treatment controlled process
facilities as defined in such law. No such certificate shall be issued
unless the facility to which it is applicable is in compliance with
applicable provisions of titles 1 to 11, inclusive, and title 19 of
article 17, article 19, and title 1 of article 27 of this chapter; of
the Public Health Law; of the state sanitary code and of regulations,
permits or orders issued pursuant thereto.

2. In the case of facilities which have not been completed prior to
the close of a taxable year for which a deduction may be claimed under
the Tax Law, a temporary certificate of compliance may be issued if the
commissioner or his representative is satisfied, on the basis of the
construction which has taken place, that such facilities will be in
compliance with the provisions of titles 1 to 11, inclusive, and title
19 of article 17, article 19, and title one of article 27 of this
chapter; of the Public Health Law of the state sanitary code, and
regulations, permits or orders issued pursuant thereto. Such a temporary
certificate shall apply only to expenditures made in the taxable year
with respect to which such a certificate is issued.