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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5727 | Public Utilities
Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company.
Universal Citation: Ohio Rev Code § 5727.241 (2021)
Effective: June 5, 2006
Latest Legislation: Senate Bill 321 - 126th General Assembly
As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code.
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 taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate is issued by the authority.
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