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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5733 | Corporation Franchise Tax
Section 5733.49 | Issuance of Tax Credits by Ohio Venture Capital Authority.
Universal Citation: Ohio Rev Code § 5733.49 (2021)
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 by section 5733.06 of the Revised Code. The credit shall be claimed for the tax year specified in the certificate issued by the authority and in the order required under section 5733.98 of the Revised Code.
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