Developers of brownfield sites are required to file an annual report with the Tax Department (DTF-70). The report is first due within one year after the execution of a Brownfield Cleanup Agreement and for 11 years thereafter. The annual reporting period covers all activity occurring on the site from December 1 through November 30. The report is due by December 31 of each year.
For more information about reporting requirements associated with the Brownfield Cleanup Program, contact Jennifer Coghlan.