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 foreign insurance company under section 5729.03 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 5729.03 5729.031 5729.032 5729.04 5729.05 5729.06 5729.07 5729.08 5729.09 5729.10 5729.101 5729.102 5729.11 5729.12 5729.13 NextLast modified: October 10, 2016