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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 5733.49 | Issuance of tax credits by Ohio venture capital authority.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5733 Corporation Franchise Tax
 
Effective:
June 5, 2006
Latest Legislation:
Senate Bill 321 - 126th General Assembly
PDF:
Download Authenticated PDF
 

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 by section 5733.06 of the Revised Code. The credit shall be claimed for the tax year specified in the certificate issued by the authority and in the order required under section 5733.98 of the Revised Code.

Available Versions of this Section