§ 19-0309. 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 air pollution control
facilities and air pollution 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 codes, rules, 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, when
completed, will be in compliance with the 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 codes, rules, 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.

3. The certificate of compliance may be revoked by the commissioner,
after providing an opportunity to be heard, upon a determination that
the facility to which it was applicable either is not, or has not been,
in compliance with applicable provisions of this chapter, the state
sanitary code or codes, rules, regulations, permits or orders issued
pursuant thereto. Upon revocation, the commissioner shall notify the
State Tax Commission.