N.Y. Economic Development Law § 359-f: Powers and duties of the commissioner

§ 359-f. Powers and duties of the commissioner. 1. The commissioner

may promulgate regulations establishing an application process and

eligibility criteria, that will be applied consistent with the purposes

of this article, so as not to exceed the annual cap on tax credits set

forth in section three hundred fifty-nine-g of this article which,

notwithstanding any provisions to the contrary in the state

administrative procedure act, may be adopted on an emergency basis.

2. The commissioner shall, in consultation with the department of

taxation and finance, develop a certificate of tax credit that shall be

issued by the commissioner to participants. Participants must include

the certificate of tax credit with their tax return to receive any tax

benefits under this article.

3. The commissioner shall solely determine the eligibility of any

applicant applying for entry into the program and shall remove any

participant from the program for failing to meet any of the requirements

set forth in subdivision six of section three hundred fifty-nine-c of

this article and section three hundred fifty-nine-d of this article.