Ohio Code 5733.49 – Issuance of tax credits by Ohio venture capital authority
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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.
Terms Used In Ohio Code 5733.49
- Tax year: means the calendar year in and for which the tax imposed by section 5733. See Ohio Code 5733.04