There is a newer version of the New York Consolidated Laws
2006 New York Code - Regulations, Coordination With Federal Low-income Housing Credit Provisions
§ 25. Regulations, coordination with federal low-income housing credit provisions. 1. The commissioner shall promulgate rules and regulations necessary to administer the provisions of this act. 2. The provisions of section 42 of the internal revenue code shall apply to the credit under this article, provided however, to the extent such provisions are inconsistent with this article, the provisions of this article shall control.
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