New York State Finance Law Section 224 - Rules and regulations.

 224. Rules and regulations. The commissioner of economic development
  shall,  in  consultation  with  the  comptroller,  the  commissioner  of
  taxation and finance  and  the  superintendent  of  financial  services,
  promulgate  rules  and  regulations  necessary  and  reasonable  for the
  operation of the program.

Last modified: February 3, 2019