5747.33. Credit for investing in eligible Ohio research and development and technology transfer companies.
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§ 5747.33. Credit for investing in eligible Ohio research and development and technology transfer companies.
A nonrefundable credit against the tax imposed by
section 5747.02 of the Revised Code may be claimed under
sections 122.15 to
122.154 [122.15.4] of the Revised Code. A taxpayer shall claim a credit allowed under this section in the order required under
section 5747.98 of the Revised Code.
HISTORY: 146 v S 18. Eff 11-19-96.