2006 Ohio Revised Code - [5747.21.1] 5747.211.Apportionment of financial institution income or deduction to Ohio.
[§ 5747.21.1] § 5747.211. Apportionment of financial institution income or deduction to Ohio.
This section applies solely for the purpose of computing the credit allowed under division (A) of
section 5747.05 of the Revised Code, computing income taxable in this state under division (D) of
section 5747.08 of the Revised Code, and computing the credit allowed under
section 5747.057 [5747.05.7] of the Revised Code. In lieu of
sections 5747.20 and
5747.21 of the Revised Code, all items of business income or business deductions earned by a financial institution as defined in
section 5725.01 of the Revised Code shall be apportioned to this state as required under
section 5733.056 [5733.05.6] of the Revised Code.
HISTORY: 147 v H 215. Eff 6-30-97.
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