Sec. 3-8.9. Method of claiming credit or refund on account of net operating loss

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A taxpayer claiming a credit or refund of franchise tax paid under article 9-A for a year to which a net operating loss is carried back as a deduction must file an amended return for the tax year for which a credit or refund is claimed within the period of limitations on credit or refund pursuant to section 1087 of the Tax Law.

                    
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