N.Y. Environmental Conservation Law § 58-0109

§ 58-0109. Consistency with federal tax law.\n All actions undertaken pursuant to this article shall be reviewed for\nconsistency with provisions of the federal internal revenue code and\nregulations thereunder, in accordance with procedures established in\nconnection with the issuance of any tax exempt bonds pursuant to this\narticle, to preserve the tax exempt status of such bonds.\n