2006 Ohio Revised Code - 5725.32. Job creation tax credit.
§ 5725.32. Job creation tax credit.
Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under
section 122.17 of the Revised Code may be claimed against the tax imposed by
section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.
HISTORY: 151 v H 66, § 101.01, eff. 6-30-05.
The effective date is set by § 612.21 of 151 v H 66.
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