(b) Definitions. The term "industrial or manufacturing business" shall mean a business which during the taxable year is principally engaged in activities described in clause (A), (B) or (C), or any combination thereof, of subparagraph (i) of paragraph (b) of subdivision twelve of section two hundred ten of this chapter.
(c) Any person who collects from, or passes through to, the IMB, any tax as described in subdivision (a) of this section, shall provide the IMB with the information with respect to such tax passed through which may be required to enable the taxpayer to correctly compute the credit provided for in this section.
(d) Cross-references. For application of the credit provided for in this section, see the following provisions of this chapter:
(1) Article 9-A: Section 210.26-a.
(2) Article 22: Sections 606(i) and (t-1). * NB Expired for taxable years ending on and after January 1, 2007
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