New York Codes, Rules and Regulations › Title 5 - DEPARTMENT OF ECONOMIC DEVELOPMENT › Chapter XXVI - Life Sciences Research and Development › Part 260 - Life Sciences Research and Development Tax Credit Program › Section 260.11 - Appeal process

Current through Register Vol. 46, No. 28, July 10, 2024
(a) This
				section shall apply to all appeals taken as a result of a life sciences
				research and development company's application being denied by the department
				pursuant to section
				260.5(c) of this
				Title.
(b) A life sciences research
				and development company that received a denial of their application pursuant to
				section 260.5(c) of this
				Title may send a written notice (notice of appeal) to the commissioner
				appealing the denial by no later than 30 days from the date of the mailing of
				the notice. Failure by a company to appeal the commissioner's denial of
				certification within the aforementioned 30 day period will be deemed a waiver
				of the life sciences research and development company's right to an
				appeal.
(c) The notice of appeal
				must contain specific factual information and documentation supporting the
				basis for the appeal and all legal arguments that are the basis for the life
				sciences research and development company's challenge to the denial.
(d) Counsel to the department may file a
				response to the notice of appeal with the appeal officer. Any response should
				address the factual and legal allegations contained in the notice of appeal. A
				copy of the response shall be sent to the life sciences research and
				development company, or to the attorney representing the life sciences research
				and development company.
(e) The
				commissioner may designate any impartial person or persons to act as an appeal
				officer. The appeal officer shall evaluate the merits of the appeal and any
				response from counsel to the department. Where the appeal officer deems it
				appropriate, the appeal officer may require the life sciences research and
				development company or counsel to the department to address additional issues
				and/or submit additional information regarding the appeal. If the appeal
				officer requires submission of additional documents by either life sciences
				research and development company or counsel to the department, both parties
				shall receive copies of all submissions. Nothing herein shall preclude the
				appeal officer from obtaining information from any outside source, as he or she
				deems appropriate. The appeal officer shall determine whether he or she deems
				it necessary to conduct a fact-finding hearing, and the level of formality of
				any hearing conducted.
(f) The
				appeal officer shall prepare a report and make recommendations to the
				commissioner. The recommendations may be in the form of a proposed decision
				which will contain findings of fact and conclusions of law. This report, along
				with the entire record, shall be transmitted to the commissioner, the counsel
				to the department, and the business entity that filed the appeal.
(g) After receipt of the appeal officer's
				report, the commissioner will issue a final determination within 60 days and
				serve a copy on the life sciences research and development company or its
				representative. If the commissioner issues a final determination that includes
				findings of fact or conclusions of law that conflict with the recommendations
				of the appeal officer, the determination shall set forth the reasons
				therefore.