Section 187-F. Order of credits  


Latest version.
  • 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.