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.
Effective Date: 09-26-2003; 06-30-2005; 06-05-2006
Section: Previous 5725.14 5725.15 5725.151 5725.16 5725.17 5725.18 5725.181 5725.19 5725.20 5725.21 5725.22 5725.221 5725.222 5725.23 5725.24 NextLast modified: October 10, 2016