2006 Ohio Revised Code - [5727.24.1] 5727.241.Credit under venture capital program.
[§ 5727.24.1] § 5727.241. Credit under venture capital program.
As used in this section, "taxpayer" means any person subject to the tax imposed by
section 5727.24 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 taxpayer under
section 5727.24 of the Revised Code. The credit shall be claimed on a return due under
section 5727.25 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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