5747.33. Credit for investing in eligible Ohio research and development and technology transfer companies.


§ 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.