Statutes, codes, and regulations
Ohio Revised Code
Title 57 - TAXATION
Chapter 5747 - INCOME TAX
Section 5747.80 - Issuance of tax credits by Ohio venture capital authority

Ohio Rev. Code § 5747.80

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Current with legislation from 2024 received as of August 15, 2024.
Section 5747.80 - Issuance of tax credits by Ohio venture capital authority

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 a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. The credit shall be claimed for the taxable year specified in the certificate issued by the authority and in the order required under section 5747.98 of the Revised Code.

R.C. § 5747.80

Amended by 131st General Assembly, SB 208,§1, eff. 2/15/2015.
Effective Date: 09-26-2003; 06-30-2005; 06-05-2006