There is a newer version
of
this Section
2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5747 - INCOME TAX
Section 5747.80 - Issuance of tax credits by Ohio venture capital authority.
Universal Citation: Ohio Rev Code § 5747.80 (2018)
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 a taxpayer's aggregate tax liability under 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.
Amended by 131st General Assembly File No. TBD, SB 208, §1, eff. 2/15/2015.
Effective Date: 09-26-2003; 06-30-2005; 06-05-2006
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
