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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies
Section 5725.19 | Issuance of Tax Credits by Ohio Venture Capital Authority.
Universal Citation: Ohio Rev Code § 5725.19 (2020)
Effective: June 5, 2006
Latest Legislation: Senate Bill 321 - 126th General Assembly
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 domestic insurance company under section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.
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