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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5729.032 | Refundable credit against tax on foreign insurance company.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5729 Foreign Insurance Companies
 
Effective:
June 30, 2005
Latest Legislation:
House Bill 66 - 126th General Assembly
PDF:
Download Authenticated PDF
 

Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5729.03 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.

Available Versions of this Section