Section 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.