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2015 New York Laws
TAX - Tax
Article 9 - (Tax) CORPORATION TAX
187-F - Order of credits.

NY Tax L § 187-F (2015) What's This?
  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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