Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 187-F
Order of credits
Tax (TAX) CHAPTER 60, ARTICLE 9
§ 187-f. Order of credits. Credits allowable under this article which
cannot be carried over and which are not refundable shall be deducted
first. Credits allowable under this article which can be carried over,
and carryovers of such credits, shall be deducted next, and among such
credits, those whose carryover is of limited duration shall be deducted
before those whose carryover is of unlimited duration. Credits allowable
under this article which are refundable shall be deducted last.