Section 187-N. Security training tax credit

1. Allowance of credit. A
  taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in
  section  twenty-six  of  this  chapter,  against the tax imposed by this
  article.
    2. Application of credit. In no event  shall  the  credit  under  this
  section  be  allowed  in  an amount which will reduce the tax payable to
  less than the applicable  minimum  tax  fixed  by  section  one  hundred
  eighty-three  or  one  hundred eighty-five of this article. If, however,
  the amount of credit allowable under this section for any  taxable  year
  reduces  the  tax to such amount, any amount of credit not deductible in
  such taxable year shall be treated  as  an  overpayment  of  tax  to  be
  refunded  in  accordance  with  the  provisions  of section one thousand
  eighty-six  of  this  chapter.  Provided,  however,  the  provisions  of
  subsection  (c)  of  section  one  thousand eighty-eight of this chapter
  notwithstanding, no interest shall be paid thereon.
    * NB There are 2 § 187-n's