[§235-91.5] Income tax credits; ordering of credit claims. Notwithstanding any other law to the contrary providing for the use of an income tax credit under this chapter, in the offsetting of a taxpayer's income tax liability, tax credits that may be refunded or paid to the taxpayer who has no income tax liability shall be used first, followed by nonrefundable tax credits that may be used as credit against taxes in subsequent years until exhausted. [L 2010, c 21, §2]
Note
Section applies to taxable years beginning on or after January 1, 2010. L 2010, c 21, §4.
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