New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 187-F
Order of credits
Official textnysenate.govlast amended
§ 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.
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In this article (40 sections)
- 182 · Additional franchise tax on certain oil companies
- 182-A · Franchise tax on certain oil companies
- 183 · Franchise tax on transportation and transmission corporations and…
- 183-A · Metropolitan transportation business tax surcharge on…
- 184 · Additional franchise tax on transportation and transmission…
- 184-A · Additional metropolitan transportation business tax surcharge…
- 186-A · Tax on the furnishing of utility services
- 186-C · Metropolitan transportation business tax surcharge on utility…
- 186-D · Transportation business tax on utility services in Erie county
- 186-E · Excise tax on telecommunication services
- 186-F · Public safety communications surcharge
- 186-G · Wireless communications surcharge authorized
- 187 · Credit for special additional mortgage recording tax
- 187-A · Credit for employment of persons with disabilities
- 187-B · Alternative fuels and electric vehicle recharging property…
- 187-C · Biofuel production credit
- 187-D · Green building credit
- 187-E · Credit for transportation improvement contributions
- 187-F · Order of credits
- 187-G · Brownfield redevelopment tax credit
- 187-H · Remediated brownfield credit for real property taxes for…
- 187-I · Environmental remediation insurance credit
- 187-N · Security training tax credit
- 187-N*2 · Fuel cell electric generating equipment expenditures credit
- 187-O · Temporary deferral nonrefundable payout credit
- 187-P · Temporary deferral refundable payout credit
- 187-Q · Utility COVID-19 debt relief credit
- 187-R · Commercial security tax credit
- 188 · Tax surcharge
- 189-B · Tax surcharge
- 190 · Long-term care insurance credit
- 191 · Receivers, etc
- 192 · Reports of corporations
- 193 · Extension of time for filing report
- 194 · Further requirements as to reports of corporations
- 197 · Payment of tax and penalties
- 197-A · Declaration of estimated tax
- 197-B · Payments of estimated tax
- 197-C · Applicability of section one hundred eighty-two-a
- 197-D · The provisions of article twenty-seven of this chapter which…