New York Transportation Law Section 487 - Consistency with federal tax law.

 487. Consistency with federal tax law. All actions taken pursuant to
  this  article  shall  be reviewed for consistency with provisions of the
  federal internal revenue code and regulations thereunder, in  accordance
  with  procedures  established in connection with the issuance of any tax
  exempt bonds pursuant to this article, to preserve the tax exempt status
  of such bonds.

Last modified: February 3, 2019