2006 Ohio Revised Code - [5707.03.1] 5707.031.Credit under venture capital program against tax on qualifying dealer in intangibles.
[§ 5707.03.1] § 5707.031. Credit under venture capital program against tax on qualifying dealer in intangibles.
As used in this section, "qualifying dealer in intangibles" has the same meaning as "qualifying dealer" in
section 5725.24 of the Revised Code.
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 on a qualifying dealer in intangibles under
section 5707.03 and
Chapter 5725. of the Revised Code. The credit shall be claimed on a return due under
section 5725.14 of the Revised Code after the certificate is issued by the authority.
HISTORY: 151 v H 66, § 101.01, eff. 6-30-05; 151 v S 321, § 101.01, eff. 6-6-06.
The effective date is set by § 509.03 of 151 v S 321.
The effective date is set by § 612.21 of 151 v H 66.
Effect of Amendments
151 v S 321, effective June 6, 2006, rewrote the section.
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