2006 Ohio Revised Code - 5725.19. Tax credit issued by venture capital authority.

§ 5725.19. Tax credit issued by venture capital authority.
 

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 domestic insurance company under section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority. 
 

HISTORY: 149 v S 180. Eff 4-9-2003; 150 v H 95, § 1, eff. 6-26-03; 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. 

The effective date is set by section 183 of H.B. 95 (150 v  - ). 

Not analogous to former RC § 5725.19 (GC § 5414-13; 114 v 714 (754); 115 v 578; Bureau of Code Revision, 10-1-53; 134 v H 475), repealed 139 v H 694, § 2, eff 11-15-81.

 

Effect of Amendments

151 v S 321, effective June 6, 2006, rewrote the section. 

151 v H 66, effective June 30, 2005, rewrote the section.