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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5733: CORPORATION FRANCHISE TAX
5733.35 Credit for investing in eligible Ohio research and development and technology transfer companies.

Universal Citation:
OH Rev Code § 5733.35
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

A nonrefundable credit against the tax imposed by this chapter may be claimed under sections 122.15 to 122.154 of the Revised Code. A taxpayer shall claim a credit allowed under this section in the order required under section 5733.98 of the Revised Code.

Effective Date: 11-19-1996

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