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Directory Results for New York State Department of Taxation and Finance Claim for Empire State Commercial Production Credit Tax Law -- Section 28, Section 606(jj) Attach this to Form IT-201, IT-203, IT-204, or IT-205 - tax ny to New York State Department of Taxation and Finance Claim for Empire State Film PostProduction Credit IT261 Tax Law Section 31, Section 606(qq) Submit this with Form IT201, IT203, IT204, or IT205