Ohio Rev. Code § 5727.241
Current with legislation from 2024 received as of August 15, 2024.
As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code.
Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate is issued by the authority.
R.C. §5727.241