2006 Ohio Revised Code - 5747.80. Tax credit issued by venture capital authority.
§ 5747.80. 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 by
section 5747.02 of the Revised Code. The credit shall be claimed for the taxable year specified in the certificate issued by the authority and in the order required under
section 5747.98 of the Revised Code.
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 - ).
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.
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