17 - Empire zones tax benefits report.

§  17.  Empire  zones  tax  benefits  report.    (a) The department of  taxation and finance must publish an empire zones  tax  benefits  report  annually  by  June thirtieth. The first report must be published by June  thirtieth, two thousand eleven.    (b) (1)  The  empire  zones  tax  benefits  report  must  contain  the  following  information  about  the empire zone tax credits claimed under  articles nine, nine-A, twenty-two, thirty-two and thirty-three  of  this  chapter during the previous calendar year:    (A) the name of each taxpayer claiming a credit; and    (B) the amount of each credit earned by each taxpayer.    (2)  If  the  taxpayer  claims  a  empire  zone tax credit because the  taxpayer is a member of a limited liability  company,  a  partner  in  a  partnership  or a shareholder in a subchapter S corporation, the name of  each limited liability company, partnership or subchapter S  corporation  earning  any  of  those  credits and the amount of credit earned by each  entity must be included in the report instead of information  about  the  taxpayer claiming the credit.    (c)  The  empire  zones  tax  benefits  report  must  also contain the  following information about the sales and use tax  refunds  and  credits  claimed under subdivision (d) of section eleven hundred nineteen of this  chapter during the previous calendar year:    (A) the name of each taxpayer claiming a credit or refund; and    (B) the total amount of credits or refunds allowed to each taxpayer.    (d)  The  information included in the empire zones tax benefits report  will be based on the information filed with the  department  during  the  previous calendar year, to the extent that it is practicable to use that  information.