N.Y. Tax Law § 187-f: Order of credits

§ 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.