N.Y. ENV Law § 17-0707

§ 17-0707. Certificates of compliance for purposes of the Tax Law.\n 1. For the purposes of sections 208, 210, 606 and 612 of the Tax Law,\nthe commissioner or his designated representative is hereby authorized\nto issue certificates of compliance concerning industrial waste\ntreatment facilities and industrial waste treatment controlled process\nfacilities as defined in such law. No such certificate shall be issued\nunless the facility to which it is applicable is in compliance with\napplicable provisions of titles 1 to 11, inclusive, and title 19 of\narticle 17, article 19, and title 1 of article 27 of this chapter; of\nthe Public Health Law; of the state sanitary code and of regulations,\npermits or orders issued pursuant thereto.\n 2. In the case of facilities which have not been completed prior to\nthe close of a taxable year for which a deduction may be claimed under\nthe Tax Law, a temporary certificate of compliance may be issued if the\ncommissioner or his representative is satisfied, on the basis of the\nconstruction which has taken place, that such facilities will be in\ncompliance with the provisions of titles 1 to 11, inclusive, and title\n19 of article 17, article 19, and title one of article 27 of this\nchapter; of the Public Health Law of the state sanitary code, and\nregulations, permits or orders issued pursuant thereto. Such a temporary\ncertificate shall apply only to expenditures made in the taxable year\nwith respect to which such a certificate is issued.\n