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Statutes » New York » TAX Law » Article 9

N.Y. TAX Law § 187-F

This is the official text of N.Y. TAX Law § 187-F, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Order of credits

Official statutory text

§ 187-f. Order of credits. Credits allowable under this article which\ncannot be carried over and which are not refundable shall be deducted\nfirst. Credits allowable under this article which can be carried over,\nand carryovers of such credits, shall be deducted next, and among such\ncredits, those whose carryover is of limited duration shall be deducted\nbefore those whose carryover is of unlimited duration. Credits allowable\nunder this article which are refundable shall be deducted last.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.